1. An Registered Person who is required to submit & file GSTR 3B Form with AATO of up to Rs.5 Crores in the previous financial year is eligible assesse. If AATO crosses Rs.5 Crores during a quarter. Registered Person will become in-eligible for the Scheme from next quarter.
2. Any person obtaining a new GST registration or opting out of Composition Scheme can also opt for this Scheme.
3. The option to avail this Scheme can be availed GSTIN wise. Therefore few GSTINs for that PAN can opt for the Scheme and remaining GSTINs can remain out of the Scheme.