Amendment to Notification No. 8-2017 dated 29th June 2017 Composition TO increased from ₹ 75 Lakh to ₹ 1Cr. - 46/2017-State Tax - Maharashtra SGST

Composition scheme threshold increased, expanding eligibility and revising supplier clause with retrospective effect to prior notification.

Amendment to the principal State Tax notification substitutes the previous monetary threshold description for the composition scheme with a higher monetary description and replaces the qualifying words in clause (iii) with the phrase 'in case of other suppliers:'; the clause substitution is deemed to have been effective from the date of the principal notification, thereby altering the eligibility wording for suppliers under the composition scheme.