who is composition taxpayers?

One who with out considering ITC (input) and Pay GST on the basis of their turn over  is called Composition Dealer.

Basically there is two type Regular tax payer composition tax payer So if some one is a Trader or Manufacturer and there turnover is less then 1 crore in that case one can take composition scheme. Under composition scheme the tax rates is 1 % for manufacturer and 1% for trader and 5% for restaurant. The return period would be quarterly and return name is GSTR-4. One thing should be mention here that if someone is under a composition scheme then he can not take ITC (Input Tax Credit ). Hope you understood.

agreed with sumit sir