On which category of person will sub-section (6) of section 140 be app – McqOptions

MCQOPTIONS

1.	On which category of person will sub-section (6) of section 140 be applicable?
A.	A registered person either paying tax at a fixed rate or paying a fixed amount in lieu of the tax payable under the existing law
B.	A person who pays under the normal scheme under the GST law
C.	A person who was paying under the composition scheme under the earlier law
D.	A person who was exempt in the earlier law
Answer» B. A person who pays under the normal scheme under the GST law

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