Turnover Limit has been Increased to Rs.1 Crore for Composition Scheme

an eli­gi­ble reg­is­tered per­son, whose aggre­gate turnover in the pre­ced­ing finan­cial year did not exceed One Crore rupees, may opt to pay, in lieu of GST payable by him, an amount cal­cu­lat­ed at the rate of,––
(i) 2% of the turnover in case of a manufacturer,
(ii) 5% of the turnover in case of per­sons engaged in Hotel Busi­ness and
(iii) 1% of the turnover in case of oth­er suppliers

Pro­vid­ed that the aggre­gate turnover in the pre­ced­ing finan­cial year shall be Sev­en­ty Five lakh rupees in the case of an eli­gi­ble reg­is­tered per­son reg­is­tered in any fol­low­ing States, namely: -
(i) Arunachal Pradesh,
(ii) Assam,
(iii) Manipur,
(iv) Meghalaya,
(v) Mizoram,
(vi) Nagaland,
(vii) Sikkim,
(viii) Tripura,
(ix) Himachal Pradesh