How to Opt for Composition Scheme

Last updated at July 17, 2026 by

A person while applying for New Registration can choose option for Composition Scheme

How to Opt for Composition Scheme.jpg

A Regular Scheme can also opt for Composition Scheme by filling CMP-02
 
Those Tax payers who were earlier Registered in Vat could migrate to GST Composition Scheme by filling CMP-01
 

 

 

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Transcript

How to Opt Composition Scheme? CMP 01 CMP 02 Migrated taxpayer who wants to opt for Composition Scheme Taxpayer who is registered as a normal taxpayer under GST who wants to opt for Composition Scheme This can be done by filing Form GST CMP 01 or Form GST CMP 02. Form for opt Composition scheme teachoo.com

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CA Maninder Singh is a Chartered Accountant with 16+ years of practical experience and 20+ years of teaching experience. At Teachoo, he simplifies Accounts, Tax and GST with step-by-step examples so students can apply concepts confidently in exams and real life.

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