कंपोजिशन स्कीम क्या है?
कंपोजिशन स्कीम में छोटे व्यवसाय सामान्य दर के बजाय कारोबार का एक निश्चित प्रतिशत जीएसटी के रूप में चुकाते हैं, पर इनपुट क्रेडिट नहीं ले सकते।
The turnover limit is ₹1.5 crore for goods and ₹50 lakh for services. Rates are 1% for traders and manufacturers, 5% for restaurants and 6% for other service providers.
A composition dealer cannot collect GST from customers, cannot claim input tax credit, and cannot make inter-state outward supplies. They file one annual return, GSTR-4, plus a quarterly statement.
क्यों मायने रखता है
It suits a business selling to consumers, where nobody needs an input credit. It is usually wrong for one selling to other businesses, who will go elsewhere for a creditable invoice.
एक उदाहरण, आँकड़ों के साथ
A retailer with ₹80,00,000 of turnover compares composition against the regular scheme.
| Composition rate for a trader | 1% of turnover |
|---|---|
| Composition tax payable | ₹80,000 |
| Input credit available under composition | Nil |
| Returns under composition | CMP-08 quarterly, GSTR-4 annually |
| Returns under the regular scheme | GSTR-1 and GSTR-3B monthly |
| Tax that may be charged to customers | None — composition tax comes out of margin |
For a retailer selling to consumers, ₹80,000 and four filings a year is usually the better deal. For a wholesaler selling to registered businesses it is the wrong choice at any turnover, because customers get no credit on the invoice.
कानूनी स्थिति
| मद | मान | स्रोत |
|---|---|---|
| Turnover limit, goods | ₹1,50,00,000 | Section 10(1), CGST Act 2017 |
| Turnover limit, services | ₹50,00,000 | Section 10(2A), CGST Act 2017 |
| Rate, manufacturers and traders | 1% of turnover | Rule 7, CGST Rules 2017 |
| Rate, restaurants | 5% of turnover | Rule 7, CGST Rules 2017 |
| Returns | CMP-08 quarterly and GSTR-4 annually | Rule 62, CGST Rules 2017 |
| Invoice requirement | Bill of supply, marked as a composition taxable person | Rule 5(1)(f), CGST Rules 2017 |
इसे इनसे न मिलाएँ
ये शब्द अक्सर एक-दूसरे के लिए इस्तेमाल कर लिए जाते हैं। ये अलग हैं।
QRMP
QRMP is quarterly filing under the normal scheme, with input credit intact and tax charged to customers as usual. Composition changes the tax treatment itself.
Exemption
A composition dealer is registered and pays tax; they simply pay a flat rate out of margin instead of collecting it. An exempt supply carries no tax at all.
आम सवाल
Can I sell interstate under composition?
What happens if I cross the limit mid-year?
जो अक्सर ग़लत होता है
- Choosing composition while selling to registered businesses, who then get no credit
- Issuing a tax invoice instead of a bill of supply, which wrongly implies tax was charged
- Making an interstate supply and staying in the scheme regardless
- Assuming input credit can be claimed — under composition there is none, on anything