1. Person should file on Common Portal Intimation in Form CMP-01
           This is an intimation that he wants to avail Composition Scheme
  2. He shall also give Option to pay tax under Composition Scheme in Form GST REG-01

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.