Composition Scheme - Tax Rates & Return Filing

3. Composition Tax Rates & Return Filing

Tax Rates & Payment

  • Frequency of tax payment - Quarterly payment at time of filing return

  • Tax amount to be paid - At fixed % of turnover in State or UT

Type of Person Total Tax CGST SGST / UTGST
Manufacturer 2% 1% 1%
Persons engaged in supplies of food or drink by way of or as part of any service (i.e. resturants, canteens) 5% 2.5% 2.5%
Other persons (say traders) 1% 0.5% 0.5%

Notes

  1. Whenever tax liability arises on reverse charge, he has to pay such applicable tax over and above composition levy.
  2. In view of the payment system designed by GSTN for Tax payments via NEFT / RTGS / OTC, it is advised to complete the transaction at least three days before return filing due date so that the payment details are available in the Electronic cash ledger for utilisation.

Return Filing details for Composition Scheme

  • Return Form No. - GSTR-4, 4A

  • Frequency Quarterly

Form Number Due Date Remarks
GSTR 4A After 10th of the succeeding month of every quarter Auto drafted Details available to taxpayer after 10th
GSTR 4 11 - 18th of the succeeding month of every quarter -