GST registration enables small taxpayers to either pay the Goods & Service Tax under composition scheme or a regular scheme. Most of our CAs at LegalWiz.in are receiving some questions on how different it is to pay tax under the regular scheme via a composition scheme. Let's understand it in detail. GST Composition Scheme Any registered person under the GST has an option to choose this tax-paying scheme. It allows the taxpayer to pay the tax on supplies at a f..