GST
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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.
Sec 10(1), CGST Act 2017; Notification 14/2019-CT; Sec 10(2), CGST Act 2017
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.
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