Opting for Composition scheme, by taxpayers dealing with services (Form GST CMP 02)
Option for composition scheme by taxpayers dealing with services, in Form GST CMP -02, has been made available on the GST Portal.
Taxpayer can select category as specified in the form and multiple options can be selected.
Taxpayer who have filed Form GSTR -1 /GSTR 3B for April/May/June 2019 cannot opt for this now.
Taxpayers coming under this scheme can file return Form CMP-08 only.