Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 10, verbatim (show)
Section 10
* Section 10. Composition levy.-
(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, 1[in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate] as may be prescribed, but not exceeding, -
(a) one percent of the turnover in State or turnover in Union territory in case of a manufacturer,
(b) two and a half percent of the turnover in State or turnover in Union territory in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and
(c) half percent of the turnover in State or turnover in Union territory in case of other suppliers, subject to such conditions and restrictions as may be prescribed:
Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding 2[one crore and fifty lakh rupees], as may be recommended by the Council:
3[Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher].
4[Explanation.- For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State or Union territory].
(2) The registered person shall be eligible to opt under sub-section (1), if :-
5[(a) save as provided in sub-section (1), he is not engaged in the supply of services;]
(b) he is not engaged in making any supply of 12[****] 6[services] which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies of goods 7[or services];
(d) he is not engaged in making any supply of goods 8[or services] through an electronic commerce operator who is required to collect tax at source under section 52; 9[****]
(e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the 10[Council ;and]
11[(f) he is neither a casual taxable person nor a non-resident taxable person:]
Provided that where more than one registered persons are having the same Permanent Account Number [issued under the Income-tax Act, 1961(43 of 1961)], the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
11[(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three per cent. of the turnover in State or turnover in Union territory, if he is not-
(a) engaged in making any supply of goods or services which are not leviable to tax under this Act;
(b) engaged in making any inter-State outward supplies of goods or services;
(c) engaged in making any supply of 13[****] services through an electronic commerce operator who is required to collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961 (43 of 1961), the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.]
(3) The option availed of by a registered person under sub-section (1) 11[or subsection (2A), as the case may be,] shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section (1) 11[or sub-section (2A), as the case may be.]
(4) A taxable person to whom the provisions of sub-section (1) 11[or, as the case may be, sub-section (2A)] apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) 11[or sub-section (2A), as the case may be,] despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 14[or section 74A] shall, mutatis mutandis , apply for determination of tax and penalty.
11[Explanation 1 .- For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression "aggregate turnover " shall include the value of supplies made by such person from the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.
Explanation 2 .- For the purposes of determining the tax payable by a person under this section, the expression " turnover in State or turnover in Union territory " shall not include the value of following supplies, namely:-
(i) supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.]
*Enforced w.e.f. 22nd June 2017.
1 . Substituted for "in lieu of the tax payable by him, an amount calculated at such rate", by s. 5 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
2. Substituted for "one crore rupees" by s. 5 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
3. Inserted by s. 5 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
4. Inserted by s. 93 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 01st January, 2020.
5. Substituted for "(a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II save as provided in sub-section (1), he is not engaged in the supply of services." by s. 5 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
6. Inserted by s. 119 of The Finance Act, 2020 (No. 12 of 2020) - Brought into force w.e.f. 01st January, 2021 vide Notification No. 92/2020-C.T. dated 22nd December, 2020.
7. Inserted by s. 119 of The Finance Act, 2020 (No. 12 of 2020) - Brought into force w.e.f. 01st January, 2021 vide Notification No. 92/2020-C.T. dated 22nd December, 2020.
8. Inserted by s. 119 of The Finance Act, 2020 (No. 12 of 2020) - Brought into force w.e.f. 01st January, 2021 vide Notification No. 92/2020-C.T. dated 22nd December, 2020.
9. Omitted "and" by s. 93 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 01st January, 2020.
10. Substituted for - "Council" by s. 93 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 01st January, 2020.
11. Inserted by s. 93 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 01st January, 2020.
12. Omitted "goods or" by s. 137 of The Finance (No. 8) Act, 2023 (No. 08 of 2023) - Brought into force w.e.f. 01st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023.
13. Omitted "goods or" by s. 137 of The Finance (No. 8) Act, 2023 (No. 08 of 2023) - Brought into force w.e.f. 01st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023.
14. Inserted by section 115 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024
Sub-section (1)
10(1)Main composition option
Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribedSection 10(1)
The registered person must meet the preceding-year fifty lakh rupee aggregate-turnover condition and prescribed restrictions. The option substitutes the prescribed composition amount for section 9(1) tax. It overrides contrary Act provisions while remaining subject to section 9(3) and (4) reverse charge.
10(1)(a) to (c)Category rate ceilings
but not exceeding, - (a) one percent of the turnover in State or turnover in Union territory in case of a manufacturerSection 10(1)(a) to (c)
The prescribed rate is capped at one percent for manufacturers, two and a half percent for supplies under Schedule II paragraph 6(b), and half percent for other suppliers. Each ceiling uses turnover in the State or Union territory. Prescribed conditions and restrictions accompany the other-supplier category.
Questions to answer on the file1 question
10(1), first provisoHigher turnover limit
the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding one crore and fifty lakh rupeesSection 10(1), first proviso
The Council recommends the higher amount for notification. The statutory fifty lakh rupee limit and the maximum permitted notified limit are distinct.
Questions to answer on the file4 questions
10(1), second proviso and ExplanationLimited additional services
may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higherSection 10(1), second proviso and Explanation
The permission applies across the main-option categories. For this proviso, turnover excludes exempt deposit, loan or advance services whose consideration is interest or discount.
Questions to answer on the file4 questions
Sub-section (2)
10(2)(a) to (f)Main-option restrictions
The registered person shall be eligible to opt under sub-section (1), ifSection 10(2)(a) to (f)
Services must stay within the scope allowed by sub-section (1). Supplies of goods or services not leviable to tax under this Act, inter-State outward supplies of goods or services, and services supplied through an electronic commerce operator required to collect tax at source under section 52 bar the option. Manufacturers of notified goods, casual taxable persons and non-resident taxable persons cannot opt.
Questions to answer on the file10 questions
10(2), provisoCommon-PAN main option
the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-sectionSection 10(2), proviso
The requirement links all registrations having the same Permanent Account Number. Each must opt under sub-section (1), rather than testing each registration in isolation.
Sub-section (2A)
10(2A)(a) to (e)Separate composition option
may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three per cent. of the turnover in State or turnover in Union territorySection 10(2A)(a) to (e)
The person must be ineligible under sub-sections (1) and (2), with preceding-year aggregate turnover not exceeding fifty lakh rupees. This option overrides contrary Act provisions but remains subject to section 9(3) and (4). Its exclusions cover non-leviable supplies, inter-State outward supplies, services through a section 52 operator, notified manufacturers or service suppliers, and casual or non-resident taxable persons.
10(2A), provisoCommon-PAN separate option
the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-sectionSection 10(2A), proviso
All registrations having the same Permanent Account Number must opt under sub-section (2A). The condition belongs to the separate option and identifies that same sub-section for every such registration.
Questions to answer on the file3 questions
10(3)Turnover-triggered lapse
shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section (1) or sub-section (2A), as the case may be.Section 10(3)
The current financial year supplies the turnover test for lapse. The applicable limit depends on which option the registered person uses.
Questions to answer on the file2 questions
10(4)Collection and credit bars
shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.Section 10(4)
Both composition options carry the collection bar and the credit bar. The input tax credit prohibition overrides the section 16 entitlement for persons under these options.
Questions to answer on the file2 questions
10(5)Ineligible composition payment
such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penaltySection 10(5)
The proper officer must have reasons to believe the person paid under an option despite ineligibility. Sections 73, 74 or 74A apply with necessary adaptations to determine tax and penalty. Footnote 14 gives no commencement date for the section 74A insertion.
Questions to answer on the file2 questions
10, Explanation 1Eligibility turnover
the expression "aggregate turnover " shall include the value of supplies made by such person from the 1st day of April of a financial year up to the date when he becomes liable for registration under this ActSection 10, Explanation 1
Eligibility turnover includes supplies from the start of April until registration liability begins. It excludes exempt deposit, loan or advance services to the extent consideration is interest or discount.
10, Explanation 2Turnover used to calculate tax
the expression " turnover in State or turnover in Union territory " shall not include the value of following suppliesSection 10, Explanation 2
The tax base excludes supplies from the first day of April until registration liability begins. It also excludes the specified exempt deposit, loan or advance services with interest or discount consideration. These exclusions differ from the pre-registration inclusion for eligibility.
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
Frequently asked questions
Does composition remove reverse-charge requirements?
No. Both options expressly remain subject to section 9(3) and (4), despite overriding contrary Act provisions. Their replacement amount concerns section 9(1) tax.
Section 10(1) and 10(2A)
May a composition person collect tax or take credit?
No. Sub-section (4) bars collection from recipients and input tax credit for both options. The credit bar overrides the section 16 entitlement.
Section 10(4)
When does the composition option lapse?
It lapses on the day current-year aggregate turnover exceeds the limit for the applicable option. Sub-section (3) applies to both the main and separate options.
Section 10(3)
Do pre-registration supplies enter both turnover calculations?
They enter eligibility aggregate turnover from the first day of April until registration liability, but are excluded from the turnover used to calculate composition tax. Both calculations exclude the specified exempt interest or discount services.
Section 10, Explanations 1 and 2
Amendment history
The CBIC text carries 15 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| brought the section into force | Notification No. 01/2017-Central Tax dated 19th June, 2017[2] | 22nd June, 2017 | |
| 1 | "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" substituted in 10(1) | s.5 of the Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018)[3][4] | 1st February, 2019 (Notification No. 02/2019-Central Tax) |
| 2 | "one crore and fifty lakh rupees" substituted in the first proviso for "one crore rupees" | s.5 of the same Act[5] | 1st February, 2019 |
| 3 | the second proviso to 10(1), on services, inserted | s.5 of the same Act[5] | 1st February, 2019 |
| 4 | the Explanation to the second proviso inserted | s.93 of the Finance (No. 2) Act, 2019 (No. 23 of 2019)[6][7] | 1st January, 2020 (Notification No. 1/2020-Central Tax) |
| 5 | clause (a) of 10(2) substituted | s.5 of the Central Goods and Services Tax (Amendment) Act, 2018[3] | 1st February, 2019 |
| 6 | "services" in 10(2)(b) inserted | s.119 of the Finance Act, 2020 (No. 12 of 2020)[8][9] | 1st January, 2021 (Notification No. 92/2020-Central Tax) |
| 7 | "or services" in 10(2)(c) inserted | s.119 of the Finance Act, 2020[8] | 1st January, 2021 |
| 8 | "or services" in 10(2)(d) inserted | s.119 of the Finance Act, 2020[8] | 1st January, 2021 |
| 9 | "and" omitted at the end of 10(2)(d) | s.93 of the Finance (No. 2) Act, 2019[6] | 1st January, 2020 |
| 10 | "Council;and" substituted in 10(2)(e) for "Council" | s.93 of the Finance (No. 2) Act, 2019[6] | 1st January, 2020 |
| 11 | clause (f) of 10(2), sub-section (2A), the words naming sub-section (2A) in sub-sections (3) to (5), and Explanations 1 and 2 inserted | s.93 of the Finance (No. 2) Act, 2019[6] | 1st January, 2020 |
| 12 | "goods or" omitted. The source places the mark in 10(2)(b), but section 137(a) omits the words in 10(2)(d) (see "Clauses (2)(b) and (2)(d) as in force" below) | s.137 of the Finance Act, 2023 (No. 8 of 2023); the source prints "The Finance (No. 8) Act, 2023"[10][11] | 1st October, 2023 (Notification No. 28/2023-Central Tax) |
| 13 | "goods or" omitted in 10(2A)(c) | s.137 of the Finance Act, 2023[10] | 1st October, 2023 |
| 14 | "or section 74A" inserted in 10(5) | s.115 of the Finance (No. 2) Act, 2024 (No. 15 of 2024); the source prints "The Finance Act (No. 2) Act, 2024 No. 15 of 2024"[12][13] | 1st November, 2024 (Notification No. 17/2024-Central Tax); the source gives only the Act's date, 16.08.2024 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 9 | this provision overridden by Section 9(3) and S9(4) | 10(1) "subject to the provisions of sub-sections (3) and (4) of section 9" |
| Section 2 | this provision defined by Section 2(6) | aggregate turnover |
| Section 52 | 10(2)(d) requires Section 52 | 10(2)(d) "through an electronic commerce operator who is required to collect tax at source under section 52" |
| Section 16 | Section 16 overridden by 10(4) | 10(4) "nor shall he be entitled to any credit of input tax" |
| Section 73 | 10(5) requires Section 73 and S74 | 10(5) "the provisions of section 73 or section 74 shall, mutatis mutandis, apply" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (13)
| Number | Date | Subject |
|---|---|---|
| Circular No. 223/17/2024-GST | 10 July 2024 | Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. |
| Circular No. 185/17/2022-GST | 27 December 2022 | Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation |
| Circular No. 170/02/2022-GST | 6 July 2022 | Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 |
| Circular No. 143/13/2020-GST | 10 November 2020 | Provisions relating to Quarterly Return Monthly Payment Scheme |
| Circular No. 136/06/2020-GST | 3 April 2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg |
| Circular No. 124/43/2019-GST | 18 November 2019 | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. |
| Circular No. 97/16/2019-GST | 5 April 2019 | Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. |
| Circular No. 77/51/2018-GST | 31 December 2018 | Denial of composition option by tax authorities and effective date thereof |
| Circular No. 75/49/2018-GST | 27 December 2018 | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture |
| Circular No. 69/43/2018-GST | 26 October 2018 | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 |
| Circular No. 45/19/2018-GST | 30 May 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
| Circular No. 27/01/2018-GST | 4 January 2018 | Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. |
| Circular No. 1/01/2017-GST | 26 June 2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg. |
Notifications (38)
| Number | Date | Subject |
|---|---|---|
| Notification No. 50/2023-Central Tax | 29 September 2023 | Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims |
| Notification No. 36/2023-Central Tax | 4 August 2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers. |
| Notification No. 16/2022-Central Tax | 13 July 2022 | Seeks to amend notification No. 14/2019- Central Tax made under this section |
| Notification No. 04/2022-Union Territory Tax | 13 July 2022 | Seeks to amend notification No. 02/2017- Union Territory Tax made under this section |
| Notification No. 04/2022-Central Tax | 31 March 2022 | Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC made under this section |
| Notification No. 02/2022-Union Territory Tax | 31 March 2022 | Seeks to amend notification no. 02/2017-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC made under this section |
| Notification No. 30/2021-Central Tax | 30 July 2021 | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
| Notification No. 14/2021-Central Tax | 1 May 2021 | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. amended by a later instrument |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 50/2020-Central Tax | 24 June 2020 | Seeks to make seventh amendment (2020) to CGST Rules. |
| Notification No. 30/2020-Central Tax | 3 April 2020 | Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). |
| Notification No. 35/2020-Central Tax | 3 April 2020 | Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. amended by a later instrument |
| Notification No. 43/2019-Central Tax | 30 September 2019 | Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. made under this section |
| Notification No. 31/2019-Central Tax | 28 June 2019 | Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument |
| Notification No. 20/2019-Central Tax | 23 April 2019 | Seeks to make Third amendment, 2019 to the CGST Rules. |
| Notification No. 21/2019-Central Tax | 23 April 2019 | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 Central Tax (Rate), dated the 7th March, 2019. amended by a later instrument |
| Notification No. 09/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). |
| Notification No. 02/2019-Central Tax (Rate) | 7 March 2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. amended by a later instrument |
| Notification No. 14/2019-Central Tax | 7 March 2019 | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. amended by a later instrument made under this section |
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 05/2019-Central Tax | 29 January 2019 | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017. made under this section |
| Notification No. 29/2018-Central Tax (Rate) | 31 December 2018 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| Notification No. 74/2018-Central Tax | 31 December 2018 | Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 65/2018-Central Tax | 29 November 2018 | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. |
| Notification No. 21/2018-Central Tax | 18 April 2018 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. |
| Notification No. 01/2018-Central Tax | 1 January 2018 | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. made under this section |
| Notification No. 01/2018-Union Territory Tax | 1 January 2018 | Union Territory Tax seeks to further amend notification No. 2/2017 - Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. made under this section |
| Notification No. 66/2017-Central Tax | 15 November 2017 | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods amended by a later instrument |
| Notification No. 40/2017-Central Tax | 13 October 2017 | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores |
| Notification No. 45/2017-Central Tax | 13 October 2017 | Seeks to amend the CGST Rules, 2017 |
| Notification No. 46/2017-Central Tax | 13 October 2017 | Seeks to amend notification No. 8/2017-Central Tax. made under this section |
| Notification No. 16/2017-Union Territory Tax | 13 October 2017 | Seeks to amend notification No. 2/2017-Union Territory Tax. made under this section |
| Notification No. 34/2017-Central Tax | 15 September 2017 | Seventh amendment to the CGST Rules, 2017. |
| Notification No. 12/2017-Central Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under CGST Act amended by a later instrument |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
| Notification No. 08/2017-Central Tax | 27 June 2017 | Seeks to to notify the turnover limit for Composition Levy for CGST superseded by a later instrument made under this section |
| Notification No. 02/2017-Union Territory Tax | 27 June 2017 | Seeks to notify the turnover limit for Composition Levy for UTGST amended by a later instrument made under this section |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument |
Unsettled questions
The words of section 10 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- the provision leaves nothing to a firm position
See also
- Section 9 of the CGST Act, 2017: levy and collection
- Section 16 of the CGST Act, 2017: eligibility and conditions for taking input tax credit
- Section 52 of the CGST Act, 2017: collection of tax at source
- Section 73 of the CGST Act, 2017: determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts
- Section 18 of the CGST Act, 2017: availability of credit in special circumstances
- Section 39 of the CGST Act, 2017: furnishing of returns
References
- Central Board of Indirect Taxes and Customs. "Section 10. Composition levy". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 15. Retrieved 17 September 2026.
- Notification No. 01/2017-Central Tax, dated 19 June 2017: Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017. Cited in CBIC footnote *.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnotes 1 and 5.
- Notification No. 02/2019-Central Tax, dated 29 January 2019: Seeks to bring into force the CGST (Amendment) Act, 2018. Cited in CBIC footnote 1.
- The same Act. Cited in CBIC footnotes 2 and 3.
- The Finance (No. 2) Act, 2019. Cited in CBIC footnotes 4, 9, 10 and 11.
- Notification No. 01/2020-Central Tax, dated 1 January 2020: Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. Cited in CBIC footnote 4.
- The Finance Act, 2020. Cited in CBIC footnotes 6, 7 and 8.
- Notification No. 92/2020-Central Tax, dated 22 December 2020: Seeks to bring into force Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 (12 of 2020). Cited in CBIC footnote 6.
- The Finance Act, 2023. Cited in CBIC footnotes 12 and 13.
- Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnote 12.
- The Finance (No. 2) Act, 2024. Cited in CBIC footnote 14.
- Notification No. 17/2024-Central Tax, dated 27 September 2024: Seeks to notify the provisions of Finance (No. 2) Act, 2024. Cited in CBIC footnote 14.
External links
- CGST Act, 2017, Section 10 on the CBIC tax information portal