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GST registration process by Filing360

GST Composition Scheme Registration

Pay a low, fixed tax on turnover and file returns only four times a year plus one annual return. We check whether composition actually saves you money, file your option, and handle your CMP-08 and GSTR-4.

  • From ₹999
  • Eligibility check included
  • Quarterly filing handled
  • From ₹999
  • Same week
  • 100% online
  • Expert filed
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Composition rates and limits

BusinessTurnover limit (previous FY)Tax on turnover
Manufacturer₹1.5 crore (₹75 lakh in special category states)1%
Trader₹1.5 crore (₹75 lakh in special category states)1% of taxable turnover
Restaurant without alcohol₹1.5 crore (₹75 lakh in special category states)5%
Service provider / mixed supplier₹50 lakh6%

Is composition right for you?

Composition suits you if…Regular scheme suits you if…
You sell mainly to consumers (B2C)Your buyers are businesses that want ITC
Your margins are thin and purchases have low GSTYou have high GST on purchases and want ITC
You sell only within your stateYou sell goods to other states or online through marketplaces
You want minimal paperworkYou export goods or services

Our CAs compute your tax under both options before you decide.

Who cannot opt

Inter-state suppliers of goods, manufacturers of notified goods (ice cream, pan masala, tobacco), suppliers of goods through e-commerce operators collecting TCS (subject to limited relaxations), and casual or non-resident taxable persons.

Our service

  • Eligibility and tax comparison
  • Filing CMP-02 (existing taxpayers, before the financial year starts) or opting in REG-01 (new registrants)
  • Bill of supply format and signboard wording
  • Quarterly CMP-08 with tax payment by the 18th after each quarter
  • Annual GSTR-4 by 30 April
  • Exit through CMP-04 if your turnover crosses the limit or the scheme stops suiting you

Fees

ServicePrice
Composition registration or opt-in₹999
Annual compliance (4 × CMP-08 + GSTR-4)₹5,999 / year

Related: GST services hub · GST registration · Composition return filing · GST composition scheme 2026

Packages & pricing

Transparent professional fees. Government charges, where applicable, are always extra. Swipe to compare plans →

I

Composition opt-in

Eligibility check and CMP-02 / REG-01 composition option filing.

₹999one-time

*exclusive of GST

What's included

  • Eligibility and tax comparison
  • CMP-02 or REG-01 composition option
  • Bill of supply format guidance
Get started
Recommended
II

Yearly Filing

All four CMP-08 returns plus the annual GSTR-4.

₹5,999per year

*exclusive of GST

What's included

  • Dedicated Accountant
  • CMP-08 filing — 4 quarters
  • GSTR-4 annual return
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Frequently asked questions

Can I collect GST from customers under composition?

No. You issue a bill of supply and pay tax from your own margin.

What happens if my turnover crosses ₹1.5 crore?

You move to the regular scheme from that day and file CMP-04 within 7 days.

Can I claim ITC on stock when I leave composition?

Yes, on stock held on the date of leaving, subject to conditions.

Reviewed by CA Rahul Rai · Updated 2 November 2026

Terms & conditions6

  1. All prices are Filing360 professional fees and exclusive of GST (18%) unless stated otherwise.
  2. Government fees, stamp duty, notary and DSC charges are payable by the client at actuals.
  3. Work starts once the advance payment and complete documents are received.
  4. Timelines depend on government portal processing and department approvals, which are outside our control.
  5. Anything outside the listed inclusions — department visits, notices, extra filings or revisions — is quoted separately before we begin.
  6. Annual and multi-year packages cover the stated period from the date of onboarding.

Helpful resources

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