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GST Composition Scheme Registration Flat Rate, Quarterly Filing

One quarterly statement and one annual return at a flat rate instead of monthly filing. It suits a local B2C business and rarely suits a B2B one. Here is how to tell which you are.

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GST registration was painless. They asked for documents, did the filing, and shared the certificate within a day. We were back to selling without the usual portal back-and-forth.

Ravi Menon

Founder, D2C apparel brand

Expert review

A calmer GST workflow with document checks before anything is filed.

The goal is to avoid avoidable rejections: we check documents, prepare the application, file on the GST portal, track ARN, and share the certificate when approved.

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PAN, Aadhaar, address proof, and bank details checked before submission

ARN and application status tracked after filing

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Reviewed by Priya IyerChartered Accountant & GST Reviewer · Last reviewed 30 April 2026

What's Included

Everything Included

Everything you need to register and start filing, in one bundle.

Your Bundle Breakdown

GST Registration (GSTIN in 24 hrs)
1st Month GST Return FilingFREE
Expert CA Support & ConsultationINCLUDED
Document Preparation & ARN TrackingINCLUDED

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Understanding GST

What is GST Registration?

The composition scheme under Section 10 of the CGST Act lets a small taxpayer pay tax at a flat percentage of turnover and file quarterly rather than monthly. Instead of GSTR-1 and GSTR-3B every month, you file CMP-08 each quarter and GSTR-4 once a year.

The trade is real and it is not small. A composition dealer cannot collect GST from customers, cannot claim Input Tax Credit on purchases, cannot make inter-state outward supplies, and cannot supply through an e-commerce operator required to collect TCS. The flat rate comes out of your own margin rather than being passed on.

That trade decides who it suits. For a shop, restaurant or local service business selling to consumers who cannot use a tax credit anyway, the compliance saving is genuine and the inability to pass tax on costs little. For a business selling to registered buyers, it is usually the wrong call: your customers lose the credit on your invoices and will ask for the discount instead, so you pay the tax and lose the price too.

You opt in through Form CMP-02, either at registration or before the start of a financial year. The option applies across all registrations on the same PAN, so you cannot run one state under composition and another normally.

15-Digit GSTINUnique tax identification

GST InvoicingIssue compliant invoices

Input Tax CreditClaim ITC on purchases

Interstate TradeSell across all states

Eligibility

Who Needs GST Registration?

Retail shops and kirana stores selling to walk-in consumers

Restaurants and small food businesses not on delivery platforms

Local service businesses such as salons, repairs and tailoring

Traders operating within a single state

Businesses where monthly filing costs more than the credit is worth

Owner-run businesses without in-house accounting support

Benefits

Benefits of GST Registration

Flat rate on turnover

1% for traders and manufacturers, 5% for restaurants, 6% for other services.

Quarterly, not monthly

CMP-08 each quarter and GSTR-4 annually, instead of twelve monthly cycles.

Simpler invoicing

A bill of supply rather than a tax invoice, with no rate or HSN complexity per line.

Less bookkeeping

No invoice-level Input Tax Credit reconciliation to maintain every month.

Predictable liability

Tax is a fixed share of turnover, which makes cash planning straightforward.

Lower notice exposure

Fewer moving parts means fewer mismatches for the system to flag.

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Turnover limits and rates

The limit depends on what you supply and where. Goods businesses and restaurants work to ₹1.5 crore, reduced to ₹75 lakh in eight specified states. Service providers, brought into the scheme by Notification 2/2019-Central Tax, work to a separate ₹50 lakh limit.

The rates are split evenly between central and state tax, so the 1% you see quoted is 0.5% under each Act. The rate applies to turnover in the state, and for manufacturers and traders it is turnover of taxable supplies.

Composition scheme limits and rates under Section 10
Category	Turnover limit	Rate
Manufacturers	₹1.5 crore	1% (0.5% CGST + 0.5% SGST)
Traders and retailers	₹1.5 crore	1% (0.5% CGST + 0.5% SGST)
Restaurants not serving alcohol	₹1.5 crore	5% (2.5% CGST + 2.5% SGST)
Service providers and mixed suppliers	₹50 lakh	6% (3% CGST + 3% SGST)
Goods and restaurants, eight specified states	₹75 lakh	As above by category

Who cannot opt in

The exclusions matter more than the limits, because most businesses that are refused the scheme are refused on a condition rather than on size. The inter-state and e-commerce exclusions are the two that catch people out most often: a single cross-border sale or one marketplace listing puts the scheme out of reach.

Composition scheme exclusions
Condition	Effect	Why
Inter-state outward supply	Excluded	Section 10(2)(c) restricts you to supply within the state
Supply through an e-commerce operator collecting TCS	Excluded	Section 10(2)(d)
Supply of goods not taxable under the Act	Excluded	Section 10(2)(b)
Manufacture of notified goods	Excluded	Ice cream, pan masala and tobacco among others
Casual or non-resident taxable person	Excluded	Section 10(2)(e)
Turnover above the applicable limit	Excluded	Section 10(1)
Eight specified states with the ₹75 lakh limit	Lower ceiling	Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand

What you give up

A composition dealer issues a bill of supply, not a tax invoice, and must state on it that they are a composition taxable person not eligible to collect tax. Your buyer gets no credit from that document, which is why the scheme reads very differently to a B2B customer than to a consumer.

You also lose Input Tax Credit on your own purchases. The flat rate is charged on turnover with no set-off, so a business carrying significant input tax can end up worse off under composition than under the normal scheme even after the compliance saving.

Cannot collect GST from customers, so the flat rate comes out of margin

Cannot claim Input Tax Credit on purchases

Must issue a bill of supply carrying the prescribed composition declaration

Must display composition status at the place of business and on signage

Reverse charge liability still applies and is paid at ordinary rates

Why This Page Exists

Proof and operating detail

We use this page to explain how the registration workflow actually works in practice, not just to collect a lead.

Document pre-check before filing

We review signatory, address, entity, and bank proofs before REG-01 is filed so applications do not fail on basic formatting or mismatch issues.

First-month compliance guidance included

The registration workflow is tied to the first filing cycle so new GSTIN holders do not get surprised by nil-return or first-month deadline issues.

Built for remote filing across India

The service flow is designed for WhatsApp and online document handoff, which matches how most founders, freelancers, and sellers actually complete registration.

Filing workflow

How GST registration works

A visible process from document collection to GSTIN delivery, with status updates along the way.

Share Your Details

Share your PAN, Aadhaar, address proof, and business details with our team.

Expert Verification

Our CA team verifies your documents, prepares the application, and files it on the GST portal.

ARN Generated

You receive your Application Reference Number (ARN) within hours of filing.

GSTIN Delivered

GSTIN is granted in three working days on the Rule 14A route, or once verification clears on the normal route.

Documents required

Documents needed for GST registration

We confirm which documents apply to your entity type before filing.

Required for most applicants

PAN Card of the applicant
Aadhaar Card of the applicant
Photograph (passport size)
Proof of business address (rent agreement / electricity bill)
Bank statement or cancelled cheque
Authorization letter / Board resolution (for companies)

Depends on business type

Incorporation certificate (for Pvt Ltd / LLP)
Digital Signature Certificate (for companies)

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FAQs

Frequently Asked Questions

What is the composition scheme turnover limit?

₹1.5 crore for manufacturers, traders and restaurants, reduced to ₹75 lakh in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Uttarakhand. Service providers have a separate ₹50 lakh limit introduced by Notification 2/2019-Central Tax.

What are the composition scheme rates?

1% for manufacturers and traders, 5% for restaurants not serving alcohol, and 6% for service providers. Each is split evenly between central and state tax, so 1% is 0.5% under each Act.

Can a composition dealer charge GST to customers?

No. Section 10(4) bars it. You issue a bill of supply rather than a tax invoice and must state on it that you are a composition taxable person not eligible to collect tax. The flat rate is paid from your own margin.

Can I claim Input Tax Credit under composition?

No. Credit is not available on any purchase. This is the main reason a business with significant input tax can be worse off under composition even allowing for the reduced compliance.

Can I sell in other states under composition?

No. Section 10(2)(c) restricts a composition dealer to supplies within the state. A single inter-state outward supply takes you out of the scheme. Inward supplies from other states are fine.

Can I sell on Amazon or Flipkart under composition?

No. Section 10(2)(d) excludes anyone supplying through an e-commerce operator required to collect TCS. Marketplace selling and composition are mutually exclusive.

How do I opt in?

Through Form CMP-02 on the portal, either when you first register or before the start of a financial year. The option applies to every registration on the same PAN, so you cannot run one state under composition and another normally.

What returns does a composition dealer file?

CMP-08, a quarterly statement of self-assessed tax due by the 18th of the month following the quarter, and GSTR-4, an annual return due by 30 June following the financial year.

What happens if I cross the limit mid-year?

The option lapses from the day you cross it. You must file CMP-04 to intimate withdrawal, switch to normal filing, and you become entitled to Input Tax Credit on stock held on that date subject to the conditions in Section 18.