Turnover-based composition option for small taxpayers allowed, subject to exclusions on inter state, exempt interest services and e-commerce supplies. Amendments to section 10 add an Explanation excluding exempt services by way of extending deposits, loans or advances (where consideration is interest or discount) from turnover for the second proviso, introduce sub section (2A) allowing small registered persons with aggregate turnover below the prescribed threshold to opt to pay a prescribed turnover-based tax subject to exclusions (no non-leviable supplies, no inter State outward supplies, no supplies via e commerce operators collecting tax, notified manufacturers excluded, and no casual or non resident persons), require joint opt-in for registrants sharing a PAN, and insert consequential references and explanatory rules on computing aggregate turnover and turnover in State or Union territory.