Composition turnover limit increased under Section 10 of Gujarat GST, expanding eligibility and simplifying compliance for small taxpayers. The Government of Gujarat, under section 10 of the Gujarat Goods and Services Tax Act, 2017 and on the Council's recommendation, amends Notification No.(GHN-27)GST-2017-S.10(1)-TH to substitute the words 'seventy-five lakh rupees' with 'one crore', thereby raising the turnover threshold for eligibility to the composition scheme under the State GST notification.