Q. Under GST regime, in composition scheme, taxpayers have to file returns__
Answer: Quarterly
Notes: Under the GST regime, composition taxpayers will have to pay tax on their quarterly total turnover. The tax rate is 2% for manufacturers, 5% for suppliers of food and drinks for human consumption (without alcohol), and 1% for traders (others). Businesses with a turnover of up to Rs 1 crore can opt for the composition scheme under GST.