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Notification No. 46/2017

Date: October 13, 2019
Subject: Enhancement of turnover limit under the Composition Scheme
Description:

This notification amends Notification No. 8/2017–Central Tax to enhance the aggregate turnover limit for eligibility under the composition scheme from ₹75 lakh to ₹1 crore (and from ₹50 lakh to ₹75 lakh for special category States). The enhancement is issued under section 10(1) on the recommendations of the GST Council.

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