Sep 3, 2025
GST Compliance – Opting for Composition Levy (CMP-02)
Opting for Composition Levy (Form GST CMP-02) Edition: September 2025Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates. ✍️ Preface The Composition Scheme under GST is designed to simplify compliance for small taxpayers. Eligible taxpayers can pay…