GST Composition Scheme Calculator
Tax payable under the composition scheme at 1%, 5% or 6%, and whether your turnover keeps you eligible.
1% of taxable turnover. Limit ₹150 lakh.
Counted in the base for manufacturers, restaurants and services; excluded for traders.
Composition tax
Paid from your own funds. Cannot be charged to customers; no ITC on purchases.
Indicative only. Section 10 of the CGST Act and Notification 2/2019-Central Tax (Rate) for services. Special-category states have a ₹75 lakh limit for goods. Eligibility also depends on the nature of supplies.
How it works
Flat rate
1% goods, 5% restaurants, 6% services, split equally CGST and SGST.
Base
Total turnover including exempt supplies, except traders who pay only on taxable turnover.
Limits
₹1.5 crore for goods, ₹50 lakh for services, tested on the preceding year.
Is composition cheaper than regular GST for you?
The scheme replaces output tax and input credit with a flat percentage of turnover paid out of pocket. Whether that is a saving depends on your margin and how much input tax you would otherwise recover. Enter turnover and business type to see the annual and quarterly liability, then compare it with what you would pay net of ITC under the regular scheme.
No tax on invoice
You issue a bill of supply and absorb the tax.
No ITC either way
Neither you nor your B2B buyers get credit, which is the usual deal-breaker.
Quarterly CMP-08
Pay by the 18th after each quarter; GSTR-4 annually by 30 June.
Trader base
Traders are taxed on taxable turnover only; everyone else on total.
Frequently Asked Questions
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