Eligible Person for Composition Levy.

1) Only persons who deal in goods can opt for this scheme, Manufacturers can also opt for the composition scheme. Restaurants who doesn't serve alcohol can opt for the composition scheme. 2) Small services or mixed services providers whose annual turnover during the preceding financial year does not exceed 50 lakh. 3) Persons whose aggregate turnover in the preceding financial year doesn't exceed 1.5 crore are only eligible under this scheme. for persons in the state of Uttarakhand, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, and Tripura this Limit is 75 Lakh. 4) If a person wants to opt for this scheme, then all of his firms should opt for a composition scheme registered under the same Pan. It is not allowed that some of his firms are in a composition scheme and some are not. 5) Person should not make Inter-state supply. Such person is only allowed to make an intra- state supply. 6) Person should not make sales through e-commerce portals like Amazon or Flipkart. 7) Casual taxable person and a non-resident taxable person cannot register under the composition scheme. For more clarification read section 10 of the CGST Act..