GST composition scheme

His turnover should not be more then 1 crore
he cannot avail input
he cannot sell interstate
he has to pay gst on turnover

[2] The registered person shall be eligible to opt under sub-section [1], if:- [a] he is not engaged in the supply of services other than supplies referred to in clause [b] of paragraph 6 of SCHEDULE II; [b] he is not engaged in making any supply of goods which are not leviable to tax under this Act; [c] he is not engaged in making any inter-State outward supplies of goods; [d] he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under Section 52; and [e] he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council: Provided that where more than one registered persons are having the same Permanent Account Number [issued under the Income-tax Act, 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. [3] The option availed of by a registered person under sub-section [1] shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section [1]. [4] A taxable person to whom the provisions of sub-section [1] 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] 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 shall, mutatis mutandis, apply for determination of tax and penalty.