Aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees

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.... sub-section (1) of section 10 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased to prescribe that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the state....

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....  Arunachal Pradesh, (ii)    Assam, (iii)   Manipur, (iv)   Meghalaya, (v)     Mizoram, (vi)   Nagaland, (vii)   Sikkim,  (viii)  Tripura, (ix)    Himachal Pradesh: Provided further that the registered person shall not be eligible to opt for composition levy under sub....