Prescribes that the registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees. - FA-3-23/2017-1-V-(50) - Madhya Pradesh SGST
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Composition option for small taxpayers allows opting to pay a prescribed substitute state tax under MP GST. Registered persons with aggregate turnover in the preceding financial year not exceeding seventy five lakh rupees may opt to pay, in lieu of the State tax payable, an amount calculated at the prescribed rate under the proviso to sub-section (1) of section 10 of the Madhya Pradesh Goods and Services Tax Act, 2017; the notification prescribing this option is deemed to have come into force from 27th June, 2017.
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.
Composition option for small taxpayers allows opting to pay a prescribed substitute state tax under MP GST.
Registered persons with aggregate turnover in the preceding financial year not exceeding seventy five lakh rupees may opt to pay, in lieu of the State tax payable, an amount calculated at the prescribed rate under the proviso to sub-section (1) of section 10 of the Madhya Pradesh Goods and Services Tax Act, 2017; the notification prescribing this option is deemed to have come into force from 27th June, 2017.
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