A tax is a statutory charge made by the country on the public. The object of levying taxes by the governments is to raise revenue which is required to fulfil various obligations and duties. These taxes may be either director indirect or both. When comparing to the direct taxes the governments get more revenue through the levy of indirect taxes. GST is one of the indirect taxes levied by the implemented by the Government of Honourable Prime Minister Sri Narendra Modi with effect from 1st July, 2017 with a slogan of one nation, one market and one tax. It is because there were several types of indirect prevalent before the implementation of GST. Some taxes are used to levied by the Central Government and some by the state governments as a result we used to have multiple taxation and cascading effect as result of which the burden on ultimate consumer has increased a lot. The object of implementing the GST is to subsume all the indirect taxes into one tax for the entire nation. But even under GST law also all the dealers have to meet the compliance requirements of maintenance of books, records and filing of the periodical returns. But it is difficult for the small tax payers to meet such compliance requirements because their financial scope will not allow them. In order to protect such small taxpayers a special tax filing scheme called the composition levy scheme has introduced in Goods and Services Tax law. Hence, the composition levy scheme is an alternative method of levying tax exclusively meant for benefiting the small dealers whose aggregate annual turnover is lower than a prescribed limit by saving them from the complex compliances like maintenance of detailed records and filing monthly returns. The procedure to issue invoices is also simplified. Hence this is an easy scheme designed for small tax payers. The tax payer himself has to pay the tax on his/her turnover at a stipulated rate which is generally lower than the rates applicable for normal registered dealer. The composition dealers cannot charge GST to their customers rather they themselves have to bear the tax burden. The object of writing the article is to narrate the meaning of the composition levy scheme, the persons eligible and ineligible to opt for this scheme, the merits and demerits of this scheme etc.,Goods, services, turnover, persons.