Composition Scheme

If you are manufactureres of goods,dealers and your turnover is not more than 1.5 cr , then you can take the compositon scheme. For restaurants can also  utilise this scheme. But their tax liability is 5% , others is 1%. You can't claim the ITC for purchases made by you if you opt for compostions scheme.

if restaurant then don't go for composition because in both cases (regular, composition)) it's 5% gst

composition turnover limit still 1 crore whenever gst rule not amend ...

if you don't have Registered person as your major claints and your customers are mainly un registered persons then it is preferred for composition scheme
because if your major customers are registered persons then they may not prefer to buy from you because they will not get ITC if they buy from a person who is opted Composition scheme (composite supplier is not authorized to issue tax invoice) ultimate they have to increase their products price