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Choose the composition scheme only if your business meets its conditions and the trade-off works for your sales: it can reduce some filing work, but you cannot collect GST separately from customers or claim input tax credit on purchases. Regular GST registration generally means more reporting, while allowing you to use the normal GST tax and credit framework, subject to the law’s conditions. For an online seller, turnover alone is not enough to decide; the kind of sales you make, your state, marketplace arrangement, customers and purchase costs also matter.
How do composition and regular GST registration differ?
The composition scheme is an optional route for eligible small businesses, not a simpler version available to every GST-registered seller. A composition taxpayer pays a prescribed levy under the scheme and follows composition-specific paperwork and filing requirements. A regular taxpayer accounts for GST under the normal framework.
| Decision point | Composition scheme | Regular registration |
|---|---|---|
| Who can use it | Only sellers meeting the applicable turnover, activity, supply and other statutory conditions. | Uses the normal GST registration and tax framework, subject to applicable registration and tax rules. |
| Tax and purchase credit | Pays the prescribed composition levy; cannot claim input tax credit on purchases. | Accounts for GST at applicable rates; input tax credit may be available when the purchase and claim satisfy GST law. |
| Customer documentation | Issues a bill of supply and cannot collect GST separately from the buyer. | Uses normal tax invoices and return processes where applicable. |
| Returns and reporting | Does not file GSTR-1; composition-specific payment and return requirements apply. | Generally has GSTR-1 and GSTR-3B obligations; eligible taxpayers may use QRMP under its conditions. |
| Online and out-of-state sales | Inter-State outward supplies of goods and specified e-commerce arrangements can affect eligibility; check the current rule and actual sales flow. | Normal GST obligations apply, alongside any relevant marketplace reporting or tax-collection requirements. |
The Central Goods and Services Tax Act, section 10, contains eligibility conditions for composition, while GST Portal and CBIC materials describe the registration, return and bill-of-supply processes. Rules and amendments can change, so confirm the current provisions that apply to your business rather than relying on a generic threshold chart.
When might composition suit an online seller?
Composition may be worth considering when the business qualifies, its sales and marketplace setup fit the scheme’s restrictions, and reduced reporting would be valuable. It is often a better fit to examine where customers are consumers who do not need a GST tax invoice for credit and the seller’s purchase-related GST is not large enough to make the lost credit especially costly. Those are business trade-offs, not eligibility rules.
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Estimate the cost of giving up input tax credit
Under composition, GST paid on inventory and other purchases cannot be claimed as input tax credit. Include costs such as packaging, platform fees and other business inputs in your estimate where GST is charged. Compare the total embedded tax cost with the practical benefit of fewer reporting steps. Do not assume every purchase would qualify for credit under regular registration: normal GST conditions still apply.
Consider who buys from you and how you price
You cannot add GST as a separate amount on a composition bill of supply. That affects how you present and calculate customer prices, and may matter if buyers are GST-registered businesses that value tax invoices and eligible credit. With regular registration, the normal invoice and credit framework may be more suitable for those customers, but it also brings the associated reporting obligations.
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When might regular GST registration be the better fit?
Regular registration may be preferable if the composition restrictions do not fit your business, if eligible input tax credit is important to your margins, or if your buyers expect normal GST invoices. It is also the route to assess when your planned sales include out-of-state transactions or marketplace arrangements that may prevent composition eligibility. Whether a particular online sale is allowed depends on current law and the actual transaction structure, not just the platform’s name.
Regular registration does not mean every purchase automatically earns credit or every marketplace transaction is treated identically. Check that your transactions, records and claims meet the relevant requirements, and account for any marketplace reporting or tax collection that applies.
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Do not assume that every marketplace seller is either allowed or barred. The statutory text includes restrictions concerning inter-State outward supplies of goods and certain supplies through e-commerce operators, while the treatment can depend on subsequent amendments and how the seller’s marketplace transactions actually work. A platform’s name alone does not settle the question.
Before choosing composition, confirm the current GST Portal and CBIC guidance for your product, state, marketplace arrangement and sales geography. In particular, establish who sells to the customer, who collects payment, who issues the customer document and whether the marketplace arrangement falls within a specified e-commerce rule. If you cannot establish that the scheme’s conditions are met, do not treat composition as available based only on low turnover.
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What filing and paperwork should you expect?
Composition
Composition taxpayers do not file GSTR-1. They must meet the composition-specific payment and return requirements and issue bills of supply. A printed bill-of-supply book can help maintain a paper backup, but it does not replace required GST Portal submissions.
Regular registration
Regular taxpayers generally report outward supplies in GSTR-1 and meet GSTR-3B obligations. Eligible taxpayers may use the QRMP option, which changes the filing cadence under its conditions; it does not remove the underlying GST obligations. The GST Portal states an annual aggregate-turnover ceiling of ₹5 crore for QRMP eligibility, subject to additional conditions. The FAQ page does not show a publication year; this figure is from the portal information accessed in 2026.
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How to decide before registering or switching
- Establish turnover and location. Work out aggregate turnover across relevant registrations for the applicable preceding financial year, identify the state or Union Territory, and check whether any special state limits apply.
- Classify what you sell. Confirm whether you supply goods, services or a mix, and whether any products or activities affect eligibility.
- Map your sales geography. Identify whether you make only intra-State sales or any inter-State outward supplies, and check how that affects the composition conditions for your category.
- Map marketplace transactions. Document the marketplace’s role in selling, payment collection and customer documentation; verify whether the current e-commerce rules apply to that arrangement.
- Compare the economics. Estimate GST embedded in inventory and business expenses that might otherwise qualify for credit, and consider whether your customers value normal tax invoices.
- Compare the work involved. Decide whether regular return, reconciliation and invoicing processes are manageable, or whether composition’s reduced filings would meaningfully help if you qualify.
- Check the current procedure. An eligible regular registrant may choose the composition option through the portal registration flow; an already registered person must follow the applicable option and timing rules. Verify the current GST Portal instructions before acting.
There is no current, authoritative state-by-state composition threshold table established here. Thresholds and rates can vary with category, state and amendments, so check current official GST Portal and CBIC materials for your specific case instead of using historical figures as current advice. If marketplace eligibility or the effect of a restriction is unclear, get advice based on your actual transactions before selecting the scheme.
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