Abstract
The purpose of this research paper is to explore the repercussions of the Composition Scheme within the framework of the Goods and Service Tax, or GST, system that is in place in Tamil Nadu. Providing taxpayers with relief by providing a pre-established system to handle the payment of taxes along with exemptions from certain compliance responsibilities, the Composition Scheme, which is a key component of the Goods and Services Tax (GST), is provided by the GST. With the use of this study, the goal is to shed light on the consequences that the Composition Scheme was having on small taxpayers in the state of Tamil Nadu. This will be accomplished by conducting an in-depth investigation of a wide variety of components and issues. For the purpose of fostering economic growth, the fact that is both equitable along with sustainable, it provides valuable information that can be utilized for policy interventions within the state of Tamil Nadu.
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