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    <title>Regular to Composition scheme</title>
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    <description>Conversion from regular GST registration to the Composition Scheme must be exercised at the beginning of a financial year; intra-year switches are not permitted. Taxpayers cannot transfer from regular to composition during the current financial year, so the option is available only at the fiscal year commencement and must be planned accordingly.</description>
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      <description>Conversion from regular GST registration to the Composition Scheme must be exercised at the beginning of a financial year; intra-year switches are not permitted. Taxpayers cannot transfer from regular to composition during the current financial year, so the option is available only at the fiscal year commencement and must be planned accordingly.</description>
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