However, confusion arises because the generates reports like “List of taxpayers allotted to State having turnover < ₹1.5 Cr” for administrative purposes — often used by tax officers or auditors. 🗺️ Who Is On This List? | Criteria | Details | |----------|---------| | Turnover | Less than ₹1.5 crore in a financial year | | Registration type | Regular or Composition | | Basis of allotment | Principal place of business (State + District) | | Purpose | State-wise monitoring, audits, and tax assignment | 📌 Note: Turnover is calculated aggregate across all GSTINs under the same PAN. 📂 What Does This List Look Like? A sample row from such a report (simplified):

Here’s an interesting, visually structured guide to understanding the concept of — a topic that often confuses small business owners under GST. 📘 Guide: Decoding the ₹1.5 Crore Taxpayer List Under GST 🧠 Why Does This List Exist? Under GST (Goods and Services Tax) in India, businesses with annual turnover less than ₹1.5 crore are eligible for the Composition Scheme (lower tax rate, limited compliance). But such taxpayers are not free to choose any State — they are allotted to a State based on their place of business.