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GST composition scheme lets eligible small manufacturers, traders and restaurants pay low turnover-based tax and follow simplified recordkeeping. The composition scheme permits eligible small taxpayers (manufacturers, goods traders, restaurants) to pay GST at a low turnover-based rate subject to an aggregate turnover threshold across all units under one PAN; exclusions include most service suppliers, inter-state suppliers, notified goods manufacturers, casual/non-resident taxpayers, and those exceeding the threshold. Composition taxpayers cannot collect tax or claim input tax credit, must pay tax on purchases from unregistered persons and reverse-charge supplies, opt using Form CMP-04, file quarterly returns, and maintain records (electronic or manual) for six years, with audit requirements where turnover exceeds the prescribed limit.