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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 allows small taxpayers to pay a prescribed simplified tax instead of regular GST, subject to eligibility and restrictions.</h1> Composition levy allows a registered person with aggregate turnover up to fifty lakh rupees to opt to pay a prescribed amount in lieu of tax at specified capped rates, with the Government able to raise the turnover limit to one crore. Eligibility excludes certain services, exempt supplies, inter State outward supplies, supplies via specified e commerce operators, and notified manufacturers; registrants sharing a PAN must opt jointly. The option lapses on exceeding the turnover threshold; composition taxpayers cannot collect tax or claim input tax credit. Non eligible use of the option attracts tax determination and penalty provisions under the Act.

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