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Commentary

Small businesses (India)

22 India

Small undertakings with turnover below the registration threshold (see 22.1) may register voluntarily for GST in India.

The following options are also available to small undertakings:

  1. Ìý

    •ÌýÌýÌýÌý Registration as a composition dealer under the composition scheme – provided that aggregate turnover does not exceed INR 15 million, and subject to the actual notified limits

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