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  Notification No. 8/2017-Central Tax New Delhi, the 27th June, 2017   G.S.R.       (E).- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of   the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby  prescribes  that  an  eligible  registered  person,  whose  aggregate  turnover  in  the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the central tax payable by him, an amount calculated at the rate of,––