Composition scheme

Hi dibyanshu, the limit for Compostion scheme now is 100 lacs except for in the 7 north Eastern states where it is 75 lacs. This upto the limit of 100 and 75, you can avail composition scheme, once limit crosses in any year, you’ll have to switch to normal registration from the month when it so exceeds the limit.

No one is mandatory to avail composition scheme benefit, meaning thus that even if the turnover is less than the limit for composition scheme, one can opt for normal registration also.

Composition is optional scheme not compulsory.
You can opt either regular or composition scheme.

If your customer requires to take ITC on purchases ie he need B2B invoice he won't make purchases from you.

good clarification and information