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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Composition levy option for eligible small taxpayers permits payment of a prescribed alternative tax instead of regular GST.</h1> Composition levy allows a registered person with aggregate turnover not exceeding fifty lakh rupees to opt to pay a prescribed amount in lieu of tax at prescribed rates subject to conditions and eligibility restrictions; the Government may raise the turnover ceiling up to one crore rupees. The option lapses if aggregate turnover in a financial year exceeds the limit. A composition taxpayer cannot collect tax from recipients nor claim input tax credit. Wrongful use of the composition option by an ineligible person exposes them to tax and penalty with applicable determination provisions.

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