THRESHOLD LIMITS EXPLAINED Threshold limit for composition scheme and Normal taxpayer is neither high or Low. You have to just understand the applicability which I am going to explain now. The threshold limit of a Normal tax payer showing ₹ 40 Lakhs and ₹ 20 Lakhs is the aggregate turnover showing the eligibility of getting registered under GST. That means if any taxpayer whose aggregate turnover of a single Financial year exceeds from ₹ 40 lakhs (for sale of goods) and ₹ 20 lakhs ( for service providers) then that taxpayer becomes eligible for registration under GST and Simple Registration under GST does not means that you are enrolled as normal taxpayer or as a composition taxpayer. Getting registered under a GST is just a first step and after that Taxpayer have to select that under which option he/she lies and Which option taxpayer wants to get enrolled. Now when You are registered under GST your GST Account will ask you to choose option for either normal taxpayer or for
GST RETURNS ARE VERY EASY AND ANY ONE CAN FILE GST RETURNS BY THEIR OWN IF ONCE GUIDED. HERE YOU WILL GET EVERY KNOWLEDGE OF GST RETURNS IN A VERY SIMPLE AND UNDERSTANDING LANGUAGE. GSTR 2B LATEST RETURN(ONLY FOR VIEW & NOT FOR FILLING) HAS ALSO BEEN EXPLAINED HERE.