GST Composition Forms

Under GST Composition Scheme Rules provides for submission of various forms meant for respective purpose

List of GST Composition Forms

The following are the Composition Forms under the Goods and Services Tax:

GST CMP 01 For the intimation to pay composition levy (tax under Section 10). Applicable only to individuals who are registered under the current law migrating on the appointed day.
GST CMP 02 For the intimation to pay composition levy (tax under Section 10). Applicable to individuals who are registered under the act.
GST CMP 03 For the intimation of information regarding the stock on the date on which the composition levy was opted for. Applicable only to individuals who are registered under the current law migrating on the appointed day.
GST CMP 04 For the intimation or application for withdrawal from composition levy.
GST CMP 05 Notice for denial of option to make tax payments under Section 10.
GST CMP 06 Reply to the notice to show cause.
GST CMP 07 Order for acceptance / rejection of reply to show cause notice.

Form GST CMP 01

Individuals who have received registration on a provisional basis under sub-rule (1) of rule Registration.17, and who choose to make tax payments under Section 10, will have to file an intimation electronically in Form GST CMP 01, and ensure that it is either verified via EVC (Electronic Verification Code) or duly signed. The intimation can be filed on the common portal. Individuals have the option of filing the intimation directly, or via a Facilitation Centre notified by the Commissioner. The intimation must be filed before the appointed day.

Form GST CMP 02

Registered individuals who have chosen to make tax payments under Section 10 will have to file an intimation electronically in Form GST CMP 02. The intimation can either be verified via EVC on the common portal or duly signed. Individuals have the option of filing the intimation directly or via a Facilitation Centre with a notification from the Commissioner before the start of the fiscal year for which the option to make tax payment under the section mentioned above is exercised. The statement has to be furnished in Form GST ITC 3 and must comply with the provisions of sub-rule (4) of rule ITC.9 within 60 days from the start of the relevant fiscal year.

Form GST CMP 03

Individuals who file an intimation under sub-rule (1) to make tax payments under Section 10 will have to submit information relating to the stock (inward supply of commodities received from unregistered individuals included) held by the individual on the day before the date on which he/she opts for the payment of tax under the aforementioned section. The filing can be done electronically in Form GST CMP 03 on the common portal. Individuals have the option of filing the intimation directly, or via a Facilitation Centre with a notification from the Commissioner within 60 days from the date on which he/she exercises the option for composition levy.

Form GST CMP 04

Registered individuals who wish to withdraw from the composition scheme will have to file an application in Form GST CMP 04 prior to the date of withdrawal, and ensure that the application is verified via EVC or duly signed electronically on the common portal.

Form GST CMP 05

In case the authorised officer is of the opinion that the registered individual was not eligible for tax payment under Section 10, or the provisions of the act have been contravened, a notice will be issued to the individual in Form GST CMP 05 to show cause within 15 days from the date on which such notice was received, stating the reasons why the option to make tax payments under the aforementioned section must not be denied.

Form GST CMP 06

Once the registered individual has replied to the show cause notice issued under sub-rule (4) to the authorised officer, an order will be issued in Form GST CMP 07 within 30 days from the date on which the reply was sent. The order will state whether the option to make tax payment under Section 10 has been accepted or rejected.

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