Composition threshold revised, expanding eligible taxpayers for composition levy and changing registration and compliance obligations under GST. Amendment substitutes the monetary eligibility threshold wording in Notification No. (3) FD 47 CSL 2017 by replacing the previously specified threshold term with a higher threshold expression, made under the powers of sub-section (1) of section 10 of the Karnataka Goods and Services Tax Act, 2017, thereby revising the eligibility parameter for the composition scheme and affecting registration and compliance scope for suppliers.