Answer

1. F

   Facts

   A trader, manufacturer or restaurant whose aggregate turnover in the previous year was up to Rs 1.5 crore can opt for composition. In some special category States the limit is Rs 75 lakh. Service providers have a separate scheme with a Rs 50 lakh limit.

2. P

   Provisions and law

   • Sec 10(1), CGST Act 2017Eligible registered persons with aggregate turnover up to Rs 1.5 crore in the preceding year may opt to pay tax at composition rates
   • Notification 14/2019-CTComposition limit Rs 1.5 crore, and Rs 75 lakh for specified special category States
   • Sec 10(2), CGST Act 2017Lists who cannot opt, such as inter-State outward suppliers and notified manufacturers; all registrations on the same PAN must opt together
3. A

   Analysis

   Aggregate turnover counts all GSTINs on the same PAN across India, including exempt sales. Example: a hardware shop in Pune with last year's sales of Rs 1.2 crore can opt in. If the same owner has a second shop in Nashik with Rs 50 lakh, the PAN total is Rs 1.7 crore and neither can opt. The Rs 75 lakh limit applies in States such as the north-eastern States and Uttarakhand; check the notification for your State.

4. C

   Conclusion

   1. 1Add up last year's turnover for all GSTINs on your PAN
   2. 2Check the limit for your State
   3. 3Check you are not in an excluded category
   4. 4If eligible, file CMP-02 before 1 April

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.