The composition scheme was created specifically for small taxpayers to help them avoid the complexities of the GST and compliance framework. Small registered taxpayers should pay a flat rate of tax based on their annual income.
For the financial year 2021-22, the Goods and Services Tax Network (GSTN) has released an advisor on selection into the Composition Scheme.
Log-in>Services > Registration > Application to opt for Composition Levy>Filing form GST CMP-02>File application under DSC/EVC