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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Small Businesses Can Opt for Composition Levy Under Uttarakhand GST Act 2017 for Simplified Tax at Lower Rates</h1> Under the Uttarakhand Goods and Services Tax Act, 2017, a registered person with a preceding financial year turnover not exceeding fifty lakh rupees may opt for a composition levy instead of regular tax, subject to certain conditions. The levy rates are up to one percent for manufacturers, two and a half percent for specific suppliers, and half a percent for other suppliers. Eligibility criteria include restrictions on service supply, inter-state transactions, and e-commerce activities. The option lapses if turnover exceeds the limit, and ineligible opt-ins face penalties. The government may increase the turnover limit to one crore rupees upon recommendation.
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