Streamlined Composition Scheme Registration under GST

Streamlined Composition Scheme Registration under GST

  • Reduce your GST compliance burden and pay tax at a flat, low rate - the Composition Scheme is ideal for small businesses wanting simple GST compliance with minimal return filing

Custom packages available starting from

₹1,999/-

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Here's How It Works

Step 1

Eligibility Check

Eligibility Check

Step 2

Opt-in via Form CMP-02

Opt-in via Form CMP-02

Step 3

ITC Reversal (CMP-03 / ITC-03)

ITC Reversal (CMP-03 / ITC-03)

Step 4

Quarterly Filing (GSTR-4)

Quarterly Filing (GSTR-4)

What Our Clients Say

“Lawxygen provides top-tier support. Registration timelines were strictly followed with full transparency.”

Rahul Verma

Rahul Verma

Director, TechNexus

Here's What You'll Need

Reduce your GST compliance burden and pay tax at a flat, low rate - the Composition Scheme is ideal for small businesses wanting simple GST compliance with minimal return filing.

  • Document
  • Notes / Format
  • GSTIN and GST registration certificate
  • To confirm eligibility and current registration status
  • Annual turnover details
  • Last year's turnover to confirm below ₹1.5 crore threshold · CA certificate or ITR
  • Nature of supply details
  • Confirm no inter-state supply, no e-commerce, no excluded categories
  • ITC ledger as on switching date
  • For ITC reversal computation - all ITC on stock and capital goods on hand
  • Stock details as on switching date
  • Quantity and value of closing stock for ITC reversal
  • GST portal login credentials
  • For CMP-02 filing

Why Should I Use Lawxygen for Registering a Private Company Online in India?

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Affordable

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Efficient application clearance

Ready to start your business with limited liability? Lawxygen makes it simple and affordable.

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Did you know?

Formal registrations protect your personal assets and increase brand perception exponentially.

Our automated compliance dashboards keep you updated proactively so you never miss a deadline.

Overview - composition scheme registration under gst Registration

What is it?

The GST Composition Scheme is an optional simplified taxation scheme for small taxpayers under Section 10 of the CGST Act. Instead of filing detailed monthly returns and paying tax on each transaction, composition dealers pay a flat quarterly tax at a lower rate (1–5% of turnover) and file simplified quarterly returns.

Governed by

CGST Act, 2017 (Section 10) · CGST Rules, 2017 (Rule 7) · GST Portal · Applicable to suppliers of goods (up to ₹1.5 crore turnover) and service providers (up to ₹50 lakh turnover) under the CGST (Amendment) Act.

Minimum requirements

Annual aggregate turnover not exceeding ₹1.5 crore (goods) or ₹50 lakh (services) · Must not be engaged in inter-state supply · Must not be e-commerce seller on third-party platforms · Existing regular taxpayer switches via Form CMP-02 by 31st March each year.

What you receive

Composition scheme activation confirmation · Simplified quarterly return (GSTR-4) · Lower flat tax rate obligation · Reduced compliance burden · Annual return in GSTR-9A.

Benefits - Benefits of Company Registration Online Using Lawxygen

Who Usually Requires This?

The Composition Scheme Registration under GST solution matches perfectly with these profiles:

  • Profile
  • Why It Applies
  • Small retailers and traders
  • Local retailers, kirana stores, and small traders with turnover below ₹1.5 crore benefit significantly from composition scheme - paying just 1% tax instead of 5–18%, with quarterly filing.
  • Small restaurants and food businesses
  • Restaurants not supplying alcohol pay 5% flat tax under composition. Significantly simpler than regular GST return filing with no ITC complexity.
  • Small manufacturers
  • Manufacturers with turnover below ₹1.5 crore pay 1% flat tax under composition - with no ITC tracking, no monthly return filing, and minimal compliance.
  • Small service providers (up to ₹50 lakh)
  • Service providers with turnover below ₹50 lakh can opt for composition at 6% (3% CGST + 3% SGST) - simpler than regular scheme for small consultants and service businesses.

How It Works

Execution is straightforward. Hand over the details and relax.

Consultation Request

Drop your inquiry.

Data Preparation

Our agents format the forms via robust checks.

Execution

Final approvals fetched from the regulating authorities.

Expected Additional Levies

  • Filing Fees to Government
  • E-Stamp Duties according to state norms
  • Processing Levies based on capital limits

Core Advantages to Remember

Avoid Penalties

Better Market Position

Standardized Documentation

FAQ's