GST Composition Scheme (2026): 1%, 5% & 6% Rates, ₹1.5 Crore Limit, Eligibility and CMP-08 Filing
GST composition scheme explained: 1% for traders and manufacturers, 5% for restaurants, 6% for small service providers. ₹1.5 crore limit, who cannot opt in, CMP-08 quarterly dates and GSTR-4 annual return.