Notification No. 14/2019
Date: March 7, 2019
Subject: Revised composition scheme turnover limits and conditions
Description:
Allows eligible registered persons with aggregate turnover up to ₹1.5 crore to opt for composition levy. Prescribes a reduced threshold of ₹75 lakh for specified special category States. Excludes manufacturers of ice cream, pan masala and tobacco from the scheme.
Effective Date: 01.04.2019
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