GST · All GST services

GST Composition Scheme

Small business? Pay GST at a low flat rate with simpler quarterly compliance. We check eligibility and opt you in correctly.

Overview

The Composition Scheme lets eligible small businesses pay GST at a low flat rate on turnover instead of the regular rate-wise system, with far lighter compliance — a quarterly CMP-08 and an annual return. The trade-off: you can’t collect GST from customers or claim input tax credit.

GovYapar checks whether composition genuinely benefits you (it isn’t right for everyone), then files CMP-02 to opt you in and sets up your quarterly rhythm.

What’s included

  • Eligibility & benefit assessment
  • CMP-02 opt-in filing
  • Turnover-limit & rule check
  • CMP-08 quarterly setup
  • Bill of supply guidance
  • Advice on when NOT to opt in

Who needs this

  • Small traders & manufacturers within the turnover limit
  • Restaurants & eateries (specified rate)
  • Businesses selling mainly to end consumers (B2C)

Documents required

  • GSTIN & portal login
  • Turnover details
  • Nature of business
  • Stock statement (on opt-in)
How it works

Simple, done-for-you process

A real Chartered Accountant handles the filing end-to-end.

1

Assess

We confirm eligibility and whether it pays off.

2

Opt in

CMP-02 filed on the portal.

3

Quarterly filing

Simple CMP-08 every quarter.

4

Review yearly

We re-check if composition still suits you.

FAQs

Common questions

Small businesses within the prescribed turnover limit who sell mainly B2C and don’t make inter-state outward supplies of goods. We confirm your exact eligibility.

You can’t charge GST to customers or claim input tax credit, and you issue a bill of supply instead of a tax invoice. For B2B sellers this often isn’t ideal.

A simple quarterly CMP-08 payment statement plus an annual return — much lighter than monthly regular returns.

Related

Related services

Pay less GST, file less often.

We’ll tell you honestly if composition suits you — then set it up.

Talk to a CA →