A composite dealer in GST is a small taxpayer who opts for the GST Composition Scheme to simplify tax compliance. Instead of paying the standard GST rates, they pay a certain proportion of their turnover as tax. Businesses with an annual turnover of up to ₹1.5 crore (₹75 lakh in some states) are eligible for this initiative. Composite dealers are unable to obtain input tax credits or collect GST from clients.