X is a registered trader in Ghaziabad (Uttar Pradesh). In the Financial Year 2017-18 total value of supplies are as follows: Intra-state supplies made under forward charge: ₹35 lakh Intra-state supplies made which are ch

As per section 10 of CGST, 2017, a registered person, whose aggregate turnover in the preceding financial year did not exceed ₹1 crore may opt for Composition Scheme. As per section 2(6) of CGST Act, 2017, "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. Computation of Aggregate Turnover in FY 2017-18: Particulars Amount (in lakhs) Intra-state supplies made under forward charge 35 Intra-state supplies made which are chargeable to GST at Nil rate 25 Intra-state supplies of goods which are wholly exempt under section 11 of CGST Act, 2017 30 Value of inward supplies under Reverse Charge Basis (not to be included in computing aggregate turnover) Nil Total 90 Since, aggregate turnover does not exceed ₹1 crore during the financial year 2017-18, Mr. X is entitled for Composition Scheme for FY 2018-19.