Turnover under Composition for paying tax

Saurabh Gupta (CA Practice ) (27 Points)

04 July 2017  
75 lac limit is based on aggregate turnover which will include exempt supplies but what about when it comes to paying tax based on turnover.
Suppose a retailer makes taxable supplies of 30 lacs and exempt supplies of 20 lacs, then he has to pay 1% tax on 30 lacs or 50 lacs?