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GST Composition Scheme

Latest Articles


Analysis of Composition Levy under Section 10 of CGST Act, 2017

Goods and Services Tax : This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance o...

May 19, 2026 504 Views 0 comment Print

GST Composition Scheme as a Growth Tool for B2C and D2C Startups

Goods and Services Tax : The analysis shows that lower tax rates under the composition scheme significantly improve liquidity for startups. This enables re...

March 28, 2026 783 Views 0 comment Print

15 Basic Concepts of GST Composition Scheme at a Glance

Goods and Services Tax : Learn about the GST Composition Scheme for small taxpayers. This guide covers eligibility, tax rates, filing requirements, and key...

August 1, 2025 9951 Views 3 comments Print

GSTR-3A Notices: GSTN Clarifies for Cancelled Composition Taxpayers

Goods and Services Tax : GSTN clarifies GSTR-3A notices sent to cancelled composition taxpayers were due to a system error. Ignore if registration cancelle...

July 21, 2025 1224 Views 0 comment Print

GST composition scheme for Bakeries: Rates & Eligibility

Goods and Services Tax : Understand GST composition for bakeries. Learn if your bakery qualifies as a manufacturer (1% GST) or restaurant (5% GST), impacti...

July 19, 2025 16899 Views 3 comments Print


Latest News


Option in Form RFD-01 to get refund arising out of excess payment in GSTR 4

Goods and Services Tax : While filing Annual Return GSTR-4, if composition taxpayers have deposited excess tax, they will now be able to file for GST refu...

August 10, 2022 4632 Views 0 comment Print

Grievance Submitting – GST Composition Dealer – Annual Return

Goods and Services Tax : A memorandum is submitted to Finance Minister  on Grievance related to scheme of annual return filing for the composition dealers...

May 3, 2022 12429 Views 2 comments Print

Waiver of late fees for non-filing of annual return (GSTR-4) by composition dealers

Goods and Services Tax : A representation has been sent to CBIC requesting Waiver of late fees for non- filing of annual return ( GSTR-4) by composition de...

February 22, 2022 34701 Views 12 comments Print

Request to extend benefit of Amnesty scheme to Composition Dealers

Goods and Services Tax : It is respectfully requested to please provide the benefit of Amnesty Scheme to Composition Dealers and allow them to file GSTR-4 ...

August 9, 2021 8109 Views 1 comment Print

Relief measures for taxpayers under GST in view of COVID-19

Goods and Services Tax : In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) ...

May 2, 2021 20730 Views 1 comment Print


Latest Judiciary


Allahabad HC Dismisses Appeal Claiming Wrongful Opt-Out from GST composition scheme

Goods and Services Tax : The Allahabad High Court dismissed a writ petition from Poddar Electronics Security, upholding tax orders after the company failed...

September 21, 2025 570 Views 0 comment Print

Ice Cream manufacturer not eligible for GST Composition Scheme

Goods and Services Tax : In re Pioneer Bakers (GST AAR Odisha) Q. (a)Whether supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatabl...

March 9, 2021 8871 Views 0 comment Print

Reconsider decision of exclusion of Ice Cream from Composition Scheme: HC directs GST Council

Goods and Services Tax : Del Small Ice Cream Manufacturers Welfare’s Association (Reg.) Vs Union Of India & Anr (High Court Of Delhi) Hon’ble H...

February 9, 2021 1638 Views 0 comment Print

Merely exercising option under composite scheme cannot prevent Revenue from GST recovery

Goods and Services Tax : Merely exercising option under composite scheme cannot prevent Revenue Department from demanding recovery of GST The Hon’ble And...

November 11, 2020 6594 Views 0 comment Print

AAR Ruling on Applicability of GST Composition Scheme & Applicable Tax Rate

Goods and Services Tax : In re Empathic Trading Centre (GST AAR Karnataka) 1. The applicant is eligible to be in the composition scheme under section 10 of...

April 23, 2020 2940 Views 0 comment Print


Latest Notifications


GST Advisory on GSTR-3A Notices to Cancelled Composition Taxpayers

Goods and Services Tax : GSTN clarifies GSTR-3A notices issued to cancelled composition taxpayers due to a system glitch; corrective action is underway to ...

July 20, 2025 7260 Views 0 comment Print

Proper officer Provisions amended for GST Registration & Composition Levy

Goods and Services Tax : CBDT shifts CGST functions to Superintendents of Central Tax. Circular No. 223/17/2024-GST details changes for registration and co...

July 10, 2024 2478 Views 0 comment Print

CBIC Amends Notification: Specified Actionable Claims Excluded

Goods and Services Tax : Notification No. 50/2023 - Central Tax amends Notification No. 66/2017 to exclude specified actionable claims under CGST Act secti...

September 29, 2023 4203 Views 0 comment Print

GST: CBIC notifies New eCommerce Tax Rules for Composition Taxpayers

Goods and Services Tax : Learn about the new tax procedures for eCommerce operators facilitating goods supplies by composition taxpayers under the CGST Act...

August 4, 2023 4950 Views 0 comment Print

Negative balance in cash ledgers of composition taxpayers nullified

Goods and Services Tax : The government has now decided that the negative balance in the cash ledgers of such taxpayers should be nullified. Accordingly, t...

July 8, 2022 6273 Views 0 comment Print


Latest Posts in GST Composition Scheme

Analysis of Composition Levy under Section 10 of CGST Act, 2017

May 19, 2026 504 Views 0 comment Print

This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance obligations, and restrictions. It highlights why businesses must carefully evaluate ITC loss, RCM costs, and customer profile before choosing the scheme.

GST Composition Scheme as a Growth Tool for B2C and D2C Startups

March 28, 2026 783 Views 0 comment Print

The analysis shows that lower tax rates under the composition scheme significantly improve liquidity for startups. This enables reinvestment into growth without relying on external funding.

Allahabad HC Dismisses Appeal Claiming Wrongful Opt-Out from GST composition scheme

September 21, 2025 570 Views 0 comment Print

The Allahabad High Court dismissed a writ petition from Poddar Electronics Security, upholding tax orders after the company failed to prove it challenged an erroneous GST status change or responded to official notices.

15 Basic Concepts of GST Composition Scheme at a Glance

August 1, 2025 9951 Views 3 comments Print

Learn about the GST Composition Scheme for small taxpayers. This guide covers eligibility, tax rates, filing requirements, and key restrictions to help you comply.

GSTR-3A Notices: GSTN Clarifies for Cancelled Composition Taxpayers

July 21, 2025 1224 Views 0 comment Print

GSTN clarifies GSTR-3A notices sent to cancelled composition taxpayers were due to a system error. Ignore if registration cancelled or GSTR-4 filed.

GST Advisory on GSTR-3A Notices to Cancelled Composition Taxpayers

July 20, 2025 7260 Views 0 comment Print

GSTN clarifies GSTR-3A notices issued to cancelled composition taxpayers due to a system glitch; corrective action is underway to resolve the issue.

GST composition scheme for Bakeries: Rates & Eligibility

July 19, 2025 16899 Views 3 comments Print

Understand GST composition for bakeries. Learn if your bakery qualifies as a manufacturer (1% GST) or restaurant (5% GST), impacting applicable rates and compliance under the scheme.

Cloud Kitchens & Takeaways: GST Composition Scheme Eligibility & Compliance

May 17, 2025 11349 Views 0 comment Print

Cloud kitchens and takeaway businesses can opt for GST Composition Scheme at 5% rate if turnover and other conditions are met, as per GST law & clarifications.

Section 10 of CGST Act, 2017: Composition Scheme – A Lifeline for Small Taxpayers

May 7, 2025 4830 Views 0 comment Print

Learn about Section 10 of the CGST Act 2017 and the GST Composition Scheme for small taxpayers. Understand eligibility, rates, conditions, and compliance.

Are exempt supplies taxable under composition scheme of GST?

May 6, 2025 8064 Views 1 comment Print

An amendment to GST rules clarifies that traders under the composition scheme pay tax only on taxable supplies, not exempt supplies, easing burden on those with mixed sales.

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