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<h1>Composition levy allows eligible small taxpayers to pay prescribed flat GST rates instead of regular tax, subject to eligibility limits.</h1> Composition levy allows eligible small registered persons to pay tax at prescribed flat rates instead of normal GST, subject to turnover limits, prescribed maximum rates by supplier class, and restrictions on certain service supplies. Eligibility excludes those making non-leviable supplies, inter-State outward supplies, supplies via e-commerce operators required to collect tax at source, notified manufacturers or suppliers, casual and non-resident taxable persons; common-PAN registrants must opt jointly. The option lapses on exceeding turnover limits, composition taxpayers cannot collect tax or claim input tax credit, and unauthorized use attracts tax determination and penalties.
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