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Detailed GST Notification Information

Notification No. 46/2017

Date: October 13, 2017
Subject: Enhancement of aggregate turnover limit for eligibility under the Composition Scheme.
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Description:

The aggregate turnover limit for opting into the composition scheme is increased from ₹75 lakh to ₹1 crore. For specified special category States, the limit is enhanced from ₹50 lakh to ₹75 lakh.

Effective Date: 13th October, 2017

Previous Notification:
Notification No. 8/2017 – Central Tax dated 27.06.2017

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