Composition for Goods

GST composition for goods:simpler tax for small firms.

Small traders and manufacturers with turnover up to ₹1.5 crore can pay GST at a flat 1% of turnover under the composition scheme, with quarterly payments and one annual return. In exchange they cannot charge GST, claim input credit or sell interstate. We check whether it suits you and handle the filings.

Suitability checkedFees agreed in writingFilings handled

Rates and limits.

Business	Turnover limit	Rate
Traders	₹1.5 crore (₹75 lakh in some states)	1%
Manufacturers	₹1.5 crore (₹75 lakh in some states)	1%
Restaurants not serving alcohol	₹1.5 crore	5%
Service providers	₹50 lakh	6%

Who cannot opt in.

Interstate sellersBusinesses selling goods to other states.
Some productsIce cream, pan masala, tobacco and certain others.
Non-resident and casual taxpayersThey must register normally.
Services through e-commerceNot allowed; goods within the state are allowed.

Filings and dates.

Before the year

CMP-02

Opt in before the financial year starts.

Each quarter

CMP-08

Pay tax by the 18th after the quarter.

Each year

GSTR-4

Annual return by 30 June.

Leaving

CMP-04

Within seven days of crossing the limit.

Is it right for you?

Composition suits businesses selling to consumers in their own state with low input costs. It does not suit those selling to GST-registered businesses, who want to claim credit, or those with high purchases. We compare both options with your figures.

Why clients choose us for GST.

India and UK in one view

We explain Indian GST to UK finance teams in plain English, alongside VAT.

Reviewed before filing

Every application and return is checked by a second professional before it goes in.

Fees agreed in writing

A written scope and fee before work starts.

A GST calendar

Every return and payment date for your registrations in one place.

One team end to end

Registration, returns, refunds, notices and appeals handled together.

Secure and fully online

Document sharing and e-verification online. No travel needed.

GST composition advice for UK-linked businesses.

We advise small Indian businesses owned by UK residents and NRIs on composition, wherever the owners live in the UK.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

GST composition FAQs.

₹1.5 crore of turnover, or ₹75 lakh in some states.

1% for traders and manufacturers, 5% for restaurants.

No. Interstate purchases are allowed, but not interstate sales.

CMP-08 each quarter and GSTR-4 each year.

Is composition right for you?

Tell us your turnover and sales. We will compare the options.

Check if composition suits me +91 9819 000 511

This page is general guidance based on the GST laws, rules and notifications as they stand. It is not legal advice for your situation. Thresholds, rates and procedures change by notification and can differ by state, so please speak to us before acting on it.