Section 10 of cgst act amendment
Section 10 – Composition Scheme (GST Amendment Act 2018 applicable w.e.f. 01.02.2019)
Threshold limit of turn over raised from 1 Crore to 1.5 Crores. And composition scheme dealers also allowed to supply services (other than restaurant services) upto limit of 10% of total turnover or 5 lakhs whichever is higher.