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Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →To check whether your business can opt for India’s GST Composition Scheme, first calculate aggregate turnover for the preceding financial year across every business location and GST registration linked to the same PAN. Then verify the current turnover limit for your category and state or Union Territory, check every statutory exclusion, and compare the scheme’s tax and invoicing consequences with the regular scheme. Being below a headline turnover limit is not enough to establish eligibility.
Run the eligibility check in this order
Use this as a screening process, not as a substitute for checking the current law. The CGST Act and composition rules are the key legal references. Thresholds, conditions and filing procedures can depend on the taxpayer’s circumstances and applicable notifications.
| Test | What to check | Where to verify |
|---|---|---|
| Same-PAN business footprint | List all GST registrations, branches and places of business linked to the PAN. | CGST Act and composition rules |
| Aggregate turnover | Calculate the preceding financial year’s all-India aggregate turnover for that PAN using the statutory definition. | CGST Act and CBIC FAQs |
| Applicable limit | Confirm the current threshold for the composition category and state or Union Territory concerned. | Current Act, relevant state or Union Territory provisions, and applicable notifications |
| Other eligibility conditions | Check taxpayer status, supplies, goods, sourcing and other restrictions that apply to your facts. | CGST Act, composition rules, and relevant current notifications |
| Commercial fit | Compare the loss of input tax credit, customer invoicing needs, costs and compliance obligations with the regular scheme. | CBIC FAQs and advice based on your records |
Identify every registration under the PAN
Do not assess eligibility from one shop, GSTIN or state in isolation. The Act defines aggregate turnover on an all-India basis for persons with the same PAN. The rules also address the effect of opting at one place of business on other places linked to that PAN. Map the complete business footprint before doing the arithmetic.
- List every GSTIN and business location associated with the PAN.
- Identify who operates each registration and whether any linked location or activity has separate eligibility implications.
- Reconcile turnover records across registrations so that the same sales are not omitted or counted twice.
Calculate aggregate turnover for the preceding financial year
Aggregate turnover is not simply taxable domestic sales or the figure shown in one GST return. Under the statutory definition, it includes the value of taxable supplies, exempt supplies, exports and inter-State supplies associated with the same PAN, calculated on an all-India basis. It excludes central, state, Union Territory and integrated taxes, as well as compensation cess. Apply the legal definition to the business’s records; the CGST Act and CBIC FAQs are references for the definition.
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Assemble records across the business
Use sales ledgers and invoices for all registrations, along with records for exempt supplies, exports and inter-State supplies. Keep the underlying calculations and any exclusions clear enough to audit. Separate inward supplies and amounts that the statutory definition excludes; do not mistake purchases for outward turnover.
Resolve mismatches before comparing with a limit
If accounting records, GST returns and registration-level totals do not reconcile, investigate the difference before deciding. A calculation that omits one registration or a statutory category can make an apparently safe margin below a threshold misleading.
Verify the current turnover limit for your category and location
There is no safe basis for assuming that one headline turnover limit applies to every business throughout India. The relevant limit depends on the statutory composition category and the state or Union Territory treatment. The general goods route and a separate route for eligible service suppliers have different conditions, so identify which route could apply before checking its current threshold.
A GST Portal functionality notice published in 2021 described PAN-based checks and notified limits of ₹1.5 crore or ₹75 lakh for respective states and Union Territories at that time. Those figures are historical, not a complete current threshold schedule. Do not use them as proof of today’s limit. Check the current CGST Act, relevant state or Union Territory provisions and applicable notifications for the business’s category and location. The 2021 notice is available here.
Check for exclusions and special conditions
A business can fall below its applicable turnover limit and still be ineligible. Screen the nature of the taxpayer, the outward supplies, goods manufactured or sold, sourcing circumstances and other conditions in the current Act, rules and notifications. The CBIC FAQs and sectoral FAQs describe examples and practical explanations, but some FAQ material is older; use current legal text to decide a specific case.
Check taxpayer status and supply pattern
The Act and rules address categories such as casual and non-resident taxable persons, and restrictions connected with the nature or location of outward supplies. Review the provisions that apply to the business’s actual transactions instead of relying on a generic online checklist. In particular, confirm whether inter-State supplies or other cross-border features affect the route you are considering.
Check the goods and sourcing conditions
CBIC explanatory materials identify excluded manufacturers such as those making ice cream, pan masala and tobacco products. They also discuss sourcing and stock-related conditions. Treat these as prompts to check the current provisions, not as a complete list of every exclusion or as a substitute for checking whether later changes affect the business.
Do not assume every e-commerce sale is barred
Online-selling eligibility can depend on the current statutory provisions, notifications and the particular operator and supply arrangement. Older explanatory answers may not reflect later amendments. Verify the rules for the exact goods, channel and arrangement; a blanket claim that every sale through an e-commerce operator disqualifies a business is not a reliable eligibility test.
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Decide whether composition is commercially suitable
Eligibility and suitability are separate decisions. CBIC guidance explains that a composition taxpayer cannot claim input tax credit on inward supplies and cannot collect composition tax from customers in the manner a regular taxpayer collects GST on a tax invoice. Consider the effects on margins, customers and recordkeeping before opting.
| Consideration | Composition scheme | Regular scheme |
|---|---|---|
| Input tax credit | No input tax credit on inward supplies, according to CBIC guidance. | Input tax credit treatment depends on the applicable GST rules and the taxpayer’s transactions. |
| Customer-facing tax and invoicing | Cannot collect composition tax from customers as a regular taxpayer collects GST on a tax invoice; follow the applicable invoicing requirements. | Regular tax invoices and customer credit expectations may be relevant, subject to the applicable rules. |
| Business fit | May be less attractive if the business has substantial GST-bearing inputs or customers who need input credits. | May better fit those commercial needs, but compare compliance and tax consequences for the business. |
The regular-scheme column is not a statement that every business can claim credit on every purchase or that regular registration is always preferable. Compare actual costs, customer expectations, pricing and compliance obligations; do not choose based only on a headline composition rate.
Opt through the applicable GST Portal process
Once the business’s eligibility and commercial fit are checked, confirm the live GST Portal process and filing window for its circumstances. The GST Portal registration manual describes a composition choice in the registration flow and says an applicant should expect likely aggregate turnover to remain below the relevant limit. For an already-registered regular taxpayer, the rules and portal materials refer to opting through FORM GST CMP-02. The effective date and timing depend on the taxpayer’s situation and applicable rule; check the current portal rather than relying on an old filing calendar.
- New registration: Review the composition choice in the GST Portal registration application and check the applicable current requirements before selecting it.
- Existing regular registration: Check the current rules and live portal instructions for filing FORM GST CMP-02, including the filing window and effective date that apply to your case.
- Stock details or withdrawal: Check whether FORM GST CMP-03 or FORM GST CMP-04 is required in your circumstances. The GST Portal’s forms index dated 2019 lists these forms, but that old index is not a substitute for current instructions.
Keep checking eligibility after opting
Composition eligibility is not permanent simply because a taxpayer qualified when opting. Monitor turnover and changes in supplies, goods, locations or business arrangements against the current conditions. The composition rules provide for movement to the regular-tax regime when conditions cease to be met and set out withdrawal procedures. Check the current rules for the trigger date, required form and any stock or credit treatment rather than assuming the same procedure applies to every case.
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Ask an Indian chartered accountant or GST practitioner to review the records and applicable provisions if the business has multiple GSTINs, inter-State activity, e-commerce sales, goods that may be excluded, or turnover close to a threshold. Bring the PAN-wide turnover working, registration list, invoices and records for exempt, export and inter-State supplies. A portal selection or status does not by itself establish that every legal condition is satisfied.
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