Choosing Between Regular and Composition Schemes
Small business owners in Pune must choose whether to register under the Regular Scheme or opt for the simplified Composition Scheme under Section 10 of the CGST Act.
Comparative Analysis:
| Feature | Regular GST Scheme | Composition Scheme |
|---|---|---|
| Turnover Eligibility | No turnover ceiling | Up to ₹1.5 Crores (₹50 Lakhs for services) |
| Tax Rates | Standard slab rates (5%, 12%, 18%, 28%) | Flat 1% (Traders), 5% (Restaurants), 6% (Services) |
| Input Tax Credit (ITC) | Full ITC allowed | No ITC allowed |
| Inter-State Sales | Permitted nationwide | Strictly prohibited (Intra-state only) |
For more details on return filing mechanics, read our guide on GSTR-1, 3B, and CMP-08 returns, or consult our GST advisory team.
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