Traders & manufacturers (1%)
Standard composition for goods up to ₹1.5 crore turnover.
- 0.5% CGST + 0.5% SGST
- No inter-state outward supplies
- Bill of supply (no tax invoice)
Composition Scheme
Composition GSTIN - low compliance, low rate.
Small businesses (turnover up to ₹1.5 crore goods / ₹50 lakh services) can opt for the composition scheme - pay a flat 1% / 5% / 6% on turnover, file CMP-08 quarterly and skip GSTR-1 / 3B entirely.
Qualified CA / CS partners5-10 working daysBest for: Traders & service providers below ₹1.5 cr / ₹50 L
Starting at
₹1,999
Composition GSTIN
Traders & service providers below ₹1.5 cr / ₹50 L
Flat-rate liability (1% / 5% / 6%)
CMP-08 quarterly + GSTR-4 annual
No GSTR-1 / 3B filings
CMP-02 opt-in support
Timeline
5-10 working days
What it is
Composition GSTIN, explained in plain English.
Composition is a simplified tax scheme under Section 10 of the CGST Act for small taxpayers. You pay a flat percentage on turnover (1% traders / manufacturers, 5% restaurants, 6% other services) instead of charging GST on each invoice. You cannot collect tax from customers and cannot claim ITC.
TL;DR
Opt for composition if you're sub-₹1.5 cr (goods) / ₹50 L (services) and your customers don't need ITC. Pay flat % quarterly, no monthly returns.
Key terms
The vocabulary you'll see on the portal.
CMP-02
Opt-in form for the composition scheme - filed before start of financial year.
CMP-08
Quarterly self-assessment-cum-payment statement.
GSTR-4
Annual composition return - filed by 30 April after the FY.
Routes & scenarios
Match the situation to the right fix.
Restaurants (5%)
Food service composition - higher rate, same simplicity.
- 2.5% CGST + 2.5% SGST
- Up to ₹1.5 crore turnover
- No alcoholic liquor service
Other service providers (6%)
Composition for services up to ₹50 lakh turnover.
- 3% CGST + 3% SGST
- Mixed supply (goods + services) covered
- Notification 2/2019 conditions apply
The process
Composition GSTIN - from kickoff to confirmation.
01
Eligibility check
Turnover, business activity, inter-state supplies and ineligible categories verified.
02
CMP-02 / REG-01
Existing taxpayer opts via CMP-02; new applicant elects composition in REG-01.
03
GSTIN issued
Composition tag activated; bill-of-supply template provided.
04
Filing setup
CMP-08 quarterly + GSTR-4 annual calendar configured.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
PAN of business + signatory
Aadhaar of authorised signatory
Business address proof
Bank account proof
Photograph + signature
Existing GST certificate (for opt-in)
Composition GSTIN FAQ
Common questions, answered by partners.
Still unsure if Composition GSTIN is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →No - composition is restricted to intra-state outward supplies. Selling outside the state forces you out of the scheme.
Ready when you are
Let's get your Composition GSTIN sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.