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of <h1>Goa Revises GST Composition Scheme: Eligible Small Businesses Can Opt for Simplified Tax u/s 9.</h1> The Government of Goa, exercising its authority under the Goa Goods and Services Tax Act, 2017, supersedes the previous notification dated 28th June 2017. It allows eligible registered persons with an aggregate turnover not exceeding INR 1.5 crore in the preceding financial year to opt for a composition levy instead of the standard tax under section 9. For certain states, this threshold is INR 75 lakh. However, manufacturers of specific goods like ice cream, pan masala, and tobacco products are excluded from this option. This notification takes effect from 1st April 2019.
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