List of forms to be filed under Composition Scheme and their due dates

Sno.

Name of the Form

Description

Due date

1.

GST CMP – 01

Intimation to pay tax under composition levy by existing assessee who migrated under GST from VAT, Excise etc.

Within 30 days from opting the scheme

2.

GST CMP - 02

Intimation to pay tax under composition levy by a newly registered person

Any time prior to the commencement of relevant financial year

3.

GST CMP – 03

Intimation of details of stock on the date of opting for composition levy.

Within 60 days from opting the scheme

4.

GST CMP – 04

Intimation/Application for withdrawal from composition levy.

Within 7 days from occurrence of such events

5.

GST CMP - 05

Notice of denial of the option to pay tax under composition scheme

As & when the officer thinks that person is not eligible for C.levy.

6.

GST CMP - 06

Reply to the notice to show cause

Within 15 days from the date of receipt of notice

7.

GST CMP - 07

Order for acceptance/rejection of reply to show cause notice

Within 30 days of the receipt of the reply.