The present invention is a dry sanitation system which comprises of a squat type seat portion comprising a front port for collecting urine, a first rear port and a second rear port for collecting solids and washing water respectively. A separator below the seat portion to separate solid and washing water into solid pit and washing water pit respectively and a urine pit to collect urine and a compositing space to carry out aerobic decomposition of the solid waste. The pits can be totally underground, partially underground or totally above the ground, with provision of access to empty the pits whenever required. The dry sanitation system is also useful to dispose disposable sanitary pads and disposable diapers. This system has foot rest with inclination to support heel of the users especially elderly person and making the squatting position comfortable.