GST Composition Scheme Calculator

Flat composition tax, and whether it beats the regular scheme.

Enter your turnover and category. Add your purchases and we will show whether the regular scheme would actually cost less.

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The trade-off

Composition means a low flat rate on turnover, quarterly payment and a short return. In exchange you cannot collect GST from customers and cannot claim input tax credit, so the tax is a real cost rather than a pass-through.

Who it suits

Businesses selling to end consumers, with low input credit and thin compliance capacity. If your customers are registered dealers who want credit on your invoice, composition makes you a less attractive supplier regardless of what the arithmetic says.

Conditions worth remembering

No inter-state outward supply. No supply through an e-commerce operator that collects TCS. The invoice must say "composition taxable person, not eligible to collect tax on supplies".

Frequently asked questions

Can a service provider opt for composition?
Yes, under the separate scheme in notification 2/2019, at 6%, with its own lower turnover limit.
Can I claim input tax credit under composition?
No. That is the central trade-off of the scheme.
What if turnover crosses the limit mid-year?
You must move to the regular scheme from the day the limit is crossed and file the intimation. Composition does not continue to year end.