Seeks to amend notification No. 8/2017-Central Tax - turnover limit for Composition Levy - 46/2017 - Central GST (CGST)

Composition levy turnover threshold increased under CGST, raising qualifying limits for eligibility to the composition scheme.

The notification amends the earlier composition levy notification by substituting higher turnover limits: it replaces the prior higher turnover ceiling with an increased ceiling for composition scheme eligibility and correspondingly raises the lower threshold governing a subsidiary eligibility bracket, effecting textual substitution in the original Gazette notification under the Central Goods and Services Tax framework.