Regular taxpayers can opt for Composition Levy for FY 2023-24 GSTN enabled functionality

The Goods and Services Tax Network has enabled the functionality for regular taxpayers – "Application to opt for the Composition Levy" for Financial Year 2023-2024.

Please navigate to ‘Services > Registration > Application to opt for composition Levy’ and file Form CMP-02 on the GST Portal.

Composition scheme cannot be opted in as other GSTINs are of the category- SEZ/SEZ developer, Inter State Supplier, E-commerce operator/ Casual/NRTP/TCS/TDS/OIDAR/UIN/ISD

Please Note: This functionality is available on the GST Portal till March 31, 2023.

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