Yes aggregate turnover shall be computed on all india basis i.e person having same PAN.

The rate provided by u is only CGST & there will be another percentages for SGST/UTGST

For eg: CGST for composition as u know 2.5% . While SGST for composition levy is 2.5% Then total fixed percentage is 5.0% 

Originally posted by : DINESH DUBEY
	Can a registered non composition dealer make purchase from a compostion dealer? If yes then in which retun form it has to be shown while filling monthly return.. answer it from view point of registerd non composition dealer?

Yes, a registered non-composition dealer can make purchases from a registered composition dealer. It will be shown in GSTR 2 under Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received.

However, a non composition dealer will never buy from a composition dealer. It is because a composition dealer cant issue a tax invoice and credit chain is broken. Benefit of input credit will lapse and will become a cost for non composition dealer.

Originally posted by : ichchha
	Suppose a company has branches in different states then whether the composition scheme will apply on aggregate turnover on the company including all its branches or exemption limit of 75 lakh is for all the branches and the company?

Branches of the same company in different States/UT are required to obtain separate registration in each State/UT, irrespective of the fact that they are using a single PAN of Company. Each branch shall be treated as a distinct entity. [Section 25(2), 25(4), 25(5) of CGST Act]

Now, even though a Company has many branches/business verticals each having separate registrations, turnover limit for composition scheme is checked on the basis of Aggregate Turnover. Section 2(6) of CGST Act reads as under:

“aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Hence, for the purpose of computing the limit, turnover of all branches/business verticals will be aggregated per PAN.

Further, proviso to section 10(2) states that a registered person shall not be eligible to opt for composition scheme unless all registered persons under the same PAN opt for composition scheme. Thus, even if a single registration is ineligible or doesnt opt, none can opt for benefit of composition.