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.