Simplify GST compliance for your eligible small business with professional assistance for Composition Scheme registration, quarterly tax payment statements and annual return filing. We help you understand the applicable conditions, organise records and complete the prescribed GST procedures.
Review of aggregate turnover, business activities and other prescribed conditions to assess whether your business can opt for the Composition Scheme.
Assistance with the applicable GST registration option or composition levy intimation through the GST portal.
Support with quarterly CMP-08 preparation, self-assessed tax calculation and timely payment of applicable GST liability.
Assistance with annual GSTR-4 preparation, reconciliation of business records and follow-up on filing-related requirements.
We provide assistance with GST Composition Scheme registration, tax payment statements, annual returns and related compliance requirements under the applicable provisions of the CGST Act and Rules.
Review of aggregate turnover, nature of business, supply categories and applicable statutory conditions before opting for the scheme.
Assistance with selecting the composition option during GST registration and completing the applicable registration formalities.
Assistance with filing the prescribed FORM GST CMP-02 intimation for an eligible registered taxpayer opting for the scheme from the beginning of a financial year.
Preparation and filing assistance for quarterly statements containing self-assessed tax payable under the Composition Scheme.
Assistance with annual return preparation, inward and outward supply details, tax reconciliation and electronic filing.
Assistance with applicable CMP-04 withdrawal formalities, transition-related records and compliance when a taxpayer becomes ineligible or chooses to leave the scheme.
Our package focuses on practical registration and return filing assistance according to the agreed scope, business records and applicable GST requirements.
Guidance on the applicable composition category, eligibility conditions and documents required for the registration or opt-in process.
Assistance with the relevant GST registration option or composition levy intimation and supporting information.
Preparation assistance for applicable CMP-08 quarterly statements and GSTR-4 annual return using the records provided.
Filing status review, acknowledgment or confirmation details and assistance with applicable follow-up requirements.
The procedure depends on whether the taxpayer is applying for fresh GST registration or an existing registered taxpayer is opting for the Composition Scheme. Quarterly and annual compliance is completed through the prescribed GST portal forms.
Review the business constitution, PAN-based aggregate turnover, nature of supplies and other conditions to determine whether the taxpayer qualifies for the applicable Composition Scheme category.
Collect GST registration details, PAN, business address proof, turnover records, sales and purchase details and other supporting documents required for the applicable filing.
Assist with selecting the composition option in the applicable GST registration application or filing FORM GST CMP-02 for an existing registered taxpayer within the prescribed time and conditions.
Review outward supplies and applicable reverse charge liabilities, calculate self-assessed tax and assist with filing FORM GST CMP-08 and payment of tax.
Reconcile quarterly statements with books of accounts, turnover details and other relevant GST records before preparing the annual GSTR-4 return.
Assist with filing GSTR-4 within the applicable due date, review filing confirmation and guide the taxpayer on continued eligibility and subsequent compliance requirements.
Eligibility depends on the taxpayer's aggregate turnover, business activity, nature of supplies and conditions prescribed under Section 10 of the CGST Act and applicable GST Rules.
Eligible traders supplying goods may opt for the scheme where their aggregate turnover remains within the applicable threshold and all prescribed conditions are satisfied.
Eligible manufacturers of goods may opt for composition levy, subject to the prescribed turnover limit, excluded goods and other statutory restrictions.
Eligible restaurant service providers and certain other service suppliers may qualify under the applicable composition provisions, subject to separate turnover limits and prescribed conditions.
Existing regular taxpayers may opt for the scheme from the beginning of a financial year by following the prescribed procedure and timelines.
The documents required depend on whether the taxpayer is applying for fresh GST registration, opting into the scheme or filing quarterly and annual returns. The following records are generally useful.
PAN details of the proprietor, business or legal entity, as applicable.
Identity and Aadhaar details of the proprietor, partners, directors or authorised signatory, where required.
Electricity bill, rent agreement, ownership document or other accepted proof of the principal place of business.
Partnership deed, incorporation certificate, registration certificate or other entity documents, where applicable.
Existing GST registration certificate and GSTIN details for the relevant business and state.
Sales summaries, financial statements and other records required to verify aggregate turnover eligibility.
Period-wise outward supply details, sales summaries and supporting bills of supply or invoices.
Purchase details, supplier information and records of inward supplies received during the relevant tax period.
Relevant bank statements, cash book and payment records for verification of business transactions.
Stock summaries and inventory records supporting the business's purchases, sales and closing stock position.
Previously filed quarterly statements and related tax payment details for reconciliation and continuity.
Earlier annual composition returns and filing acknowledgments, where available.
Details of inward supplies attracting reverse charge and supporting invoices or payment records.
GST portal access through the authorised taxpayer, challans, electronic cash ledger details and applicable payment records.
Find answers to common questions about GST Composition Scheme eligibility, registration, tax payments, quarterly statements and annual return filing.
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