All about Composition Scheme| Composition Dealer| GST| Section 10 of CGST Act
To simplify the GST compliance for small businesses, CGST Act provides for “Composition Levy” vide Section 10. Composition scheme is a simple and easy scheme under GST for small business owners. Small taxpayers can take advantage of this scheme. In this scheme, dealers are liable to pay GST at a fixed prescribed rate of turnover/sales.