Composition vs Regular Scheme Calculator

Composition vs Regular Scheme

Composition Scheme Benefits

• Lower tax rates (1%, 5%, or 6%)
• Quarterly return filing (GSTR-4)
• Reduced compliance burden
• Suitable for small businesses

Regular Scheme Benefits

• Input Tax Credit available
• Interstate supply allowed
• Can issue tax invoices
• No turnover restriction

Eligibility Criteria

Composition Scheme: Turnover up to ₹1.5 crore (₹75 lakh for special category states). Not available for inter-state suppliers or certain goods/services.