31 May 20265 min read
GST Composition Scheme vs Regular Taxpayer: Which is Best for You?
Compare tax rates, invoicing, and restrictions to decide if the lower compliance load of the Composition Scheme suits your retail business.
GSTSmall Business
GST Composition Scheme
Small businesses with turnover under ₹1.5 Crores can opt for the Composition Scheme to pay a low, flat tax rate (1% to 6%) with minimal paperwork. However, composition dealers cannot claim input tax credit (ITC) or issue standard tax invoices to B2B clients.