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GOODS AND SERVICES TAX RULES, 2017  
COMPOSITION FORMS 
	 	 	 	 	 	 	 	 	 	 	 	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
 
 
 
 
 
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1	
	
	
	
	
	
	
	
	
	
	
	
GOODS AND SERVICES TAX RULES, 2017  
COMPOSITION FORMS 
	 	 	 	 	 	 	 	 	 	 	 	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
 
 
 
 
 
	
2	
	
 
List of Composition Formats  
	
Sr. No.  Form No. Description  
1. GST CMP-01 
Intimation to pay tax under section 10 (composition levy)  
(Only for persons registered under the existing law migrating on the appointed day) 
 
2. GST CMP-02 
Intimation to pay tax under section 10 (composition levy)  
(For persons registered under the Act) 
 
3. GST CMP-03 
Intimation of details of stock on date of opting for composition levy 
(Only for persons registered under the existing law migrating on the appointed day) 
  
4. GST CMP-04 
Intimation/Application for withdrawal from composition Levy  
 
 
5. GST CMP-05 Notice for denial of option to pay tax under section 10 
6. GST CMP-06 
Reply to the notice to show cause 
7. GST CMP-07 
Order for acceptance / rejection of reply to show cause notice 
 
	
	 	
Page 3


	
1	
	
	
	
	
	
	
	
	
	
	
	
GOODS AND SERVICES TAX RULES, 2017  
COMPOSITION FORMS 
	 	 	 	 	 	 	 	 	 	 	 	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
 
 
 
 
 
	
2	
	
 
List of Composition Formats  
	
Sr. No.  Form No. Description  
1. GST CMP-01 
Intimation to pay tax under section 10 (composition levy)  
(Only for persons registered under the existing law migrating on the appointed day) 
 
2. GST CMP-02 
Intimation to pay tax under section 10 (composition levy)  
(For persons registered under the Act) 
 
3. GST CMP-03 
Intimation of details of stock on date of opting for composition levy 
(Only for persons registered under the existing law migrating on the appointed day) 
  
4. GST CMP-04 
Intimation/Application for withdrawal from composition Levy  
 
 
5. GST CMP-05 Notice for denial of option to pay tax under section 10 
6. GST CMP-06 
Reply to the notice to show cause 
7. GST CMP-07 
Order for acceptance / rejection of reply to show cause notice 
 
	
	 	
	
3	
	
Form GST CMP -01 
[See Rule -----] 
 
Intimation to pay tax under section 10 (composition levy)  
(Only for persons registered under the existing law migrating on the appointed day) 
 
1.  GSTIN / Provisional ID  
2.  Legal name    
3. Trade name, if any  
4. Address of  Principal Place of Business  
5.  Category of Registered Person  < Select from drop down>  
(i) Manufacturers, other than manufacturers of such goods as 
notified by the Government 
 
(ii)   Suppliers making supplies referred to in   clause (b) of 
paragraph 6 of Schedule II 
 
(iii)  Any other supplier eligible for composition levy.  
 
 
 
 
 
 
 
 
6.  Financial Year from which composition scheme is opted    2017-18 
7. Jurisdiction Centre State 
8. Declaration –  
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for 
payment of tax under section 10.                     
9. Verification 
I ________________________________________ hereby solemnly affirm and declare that the 
information given hereinabove is true and correct to the best of my knowledge and belief and nothing 
has been concealed therefrom. 
 
                 Signature of Authorized Signatory                                   
 
                                 Name                         
Place 
Date                                                                                                Designation / Status 
 
Page 4


	
1	
	
	
	
	
	
	
	
	
	
	
	
GOODS AND SERVICES TAX RULES, 2017  
COMPOSITION FORMS 
	 	 	 	 	 	 	 	 	 	 	 	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
 
 
 
 
 
	
2	
	
 
List of Composition Formats  
	
Sr. No.  Form No. Description  
1. GST CMP-01 
Intimation to pay tax under section 10 (composition levy)  
(Only for persons registered under the existing law migrating on the appointed day) 
 
2. GST CMP-02 
Intimation to pay tax under section 10 (composition levy)  
(For persons registered under the Act) 
 
3. GST CMP-03 
Intimation of details of stock on date of opting for composition levy 
(Only for persons registered under the existing law migrating on the appointed day) 
  
4. GST CMP-04 
Intimation/Application for withdrawal from composition Levy  
 
 
5. GST CMP-05 Notice for denial of option to pay tax under section 10 
6. GST CMP-06 
Reply to the notice to show cause 
7. GST CMP-07 
Order for acceptance / rejection of reply to show cause notice 
 
	
	 	
	
3	
	
Form GST CMP -01 
[See Rule -----] 
 
Intimation to pay tax under section 10 (composition levy)  
(Only for persons registered under the existing law migrating on the appointed day) 
 
1.  GSTIN / Provisional ID  
2.  Legal name    
3. Trade name, if any  
4. Address of  Principal Place of Business  
5.  Category of Registered Person  < Select from drop down>  
(i) Manufacturers, other than manufacturers of such goods as 
notified by the Government 
 
(ii)   Suppliers making supplies referred to in   clause (b) of 
paragraph 6 of Schedule II 
 
(iii)  Any other supplier eligible for composition levy.  
 
 
 
 
 
 
 
 
6.  Financial Year from which composition scheme is opted    2017-18 
7. Jurisdiction Centre State 
8. Declaration –  
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for 
payment of tax under section 10.                     
9. Verification 
I ________________________________________ hereby solemnly affirm and declare that the 
information given hereinabove is true and correct to the best of my knowledge and belief and nothing 
has been concealed therefrom. 
 
                 Signature of Authorized Signatory                                   
 
                                 Name                         
Place 
Date                                                                                                Designation / Status 
 
	
4	
	
Page 5


	
1	
	
	
	
	
	
	
	
	
	
	
	
GOODS AND SERVICES TAX RULES, 2017  
COMPOSITION FORMS 
	 	 	 	 	 	 	 	 	 	 	 	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
 
 
 
 
 
	
2	
	
 
List of Composition Formats  
	
Sr. No.  Form No. Description  
1. GST CMP-01 
Intimation to pay tax under section 10 (composition levy)  
(Only for persons registered under the existing law migrating on the appointed day) 
 
2. GST CMP-02 
Intimation to pay tax under section 10 (composition levy)  
(For persons registered under the Act) 
 
3. GST CMP-03 
Intimation of details of stock on date of opting for composition levy 
(Only for persons registered under the existing law migrating on the appointed day) 
  
4. GST CMP-04 
Intimation/Application for withdrawal from composition Levy  
 
 
5. GST CMP-05 Notice for denial of option to pay tax under section 10 
6. GST CMP-06 
Reply to the notice to show cause 
7. GST CMP-07 
Order for acceptance / rejection of reply to show cause notice 
 
	
	 	
	
3	
	
Form GST CMP -01 
[See Rule -----] 
 
Intimation to pay tax under section 10 (composition levy)  
(Only for persons registered under the existing law migrating on the appointed day) 
 
1.  GSTIN / Provisional ID  
2.  Legal name    
3. Trade name, if any  
4. Address of  Principal Place of Business  
5.  Category of Registered Person  < Select from drop down>  
(i) Manufacturers, other than manufacturers of such goods as 
notified by the Government 
 
(ii)   Suppliers making supplies referred to in   clause (b) of 
paragraph 6 of Schedule II 
 
(iii)  Any other supplier eligible for composition levy.  
 
 
 
 
 
 
 
 
6.  Financial Year from which composition scheme is opted    2017-18 
7. Jurisdiction Centre State 
8. Declaration –  
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for 
payment of tax under section 10.                     
9. Verification 
I ________________________________________ hereby solemnly affirm and declare that the 
information given hereinabove is true and correct to the best of my knowledge and belief and nothing 
has been concealed therefrom. 
 
                 Signature of Authorized Signatory                                   
 
                                 Name                         
Place 
Date                                                                                                Designation / Status 
 
	
4	
	
	
5	
	
Form GST CMP -02 
[See Rule----] 
 
Intimation to pay tax under section 10 (composition levy)  
(For persons registered under the Act) 
 
  
1.  GSTIN   
2.  Legal name    
3. Trade name, if any  
4. Address of Principal Place of Business  
5.  Category of Registered Person  < Select from drop down>. 
(i) Manufacturers, other than manufacturers of such goods as 
may be notified by the Government 
 
(ii)   Suppliers making supplies referred to in   clause (b) of 
paragraph 6 of Schedule II 
 
(iii)  Any other supplier eligible for composition levy.  
 
 
  
 
  
 6. Financial Year from which composition scheme is opted     
7. Jurisdiction Centre State 
8. Declaration –  
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for 
paying tax under section 10.                     
9. Verification 
I ________________________________________ hereby solemnly affirm and declare that the 
information given hereinabove is true and correct to the best of my knowledge and belief and nothing 
has been concealed therefrom. 
 
                 Signature of Authorized Signatory                                   
 
                                 Name                         
Place 
Date                                                                                                Designation / Status 
 
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FAQs on Final Composition Forms - Goods and Service Tax - Learn About GST : Updates and Rules

1. What is Goods and Services Tax (GST)?
Ans. Goods and Services Tax (GST) is a value-added tax levied on the supply of goods and services in a country. It is a comprehensive indirect tax that aims to replace multiple indirect taxes levied by the central and state governments.
2. How does GST work in India?
Ans. GST in India is a dual tax system where both the central and state governments have the power to levy and collect taxes on the supply of goods and services. It is implemented through a unified online portal where businesses register, file returns, and make payments. The tax is levied at each stage of the supply chain, and input tax credits are given to avoid cascading taxation.
3. What are the benefits of GST?
Ans. GST brings several benefits, including simplification of the tax structure, elimination of multiple taxes, reduction in tax evasion, improved compliance, seamless movement of goods across states, and the creation of a unified national market. It also aims to boost economic growth, increase tax revenue, and promote ease of doing business.
4. How does GST impact different sectors of the economy?
Ans. GST impacts different sectors of the economy differently. While some sectors may experience a decrease in tax burden, others may see an increase. Sectors like manufacturing, logistics, and services are expected to benefit from reduced compliance costs and increased efficiency. However, sectors with higher tax rates or exemptions may face challenges in adjusting to the new tax regime.
5. What are the different GST rates and slabs in India?
Ans. In India, GST is divided into multiple tax rates and slabs. The primary rates are 5%, 12%, 18%, and 28%. Additionally, certain goods and services are exempt from GST or fall under specific rates such as 0.25% or 3%. The rates and slabs are determined based on the nature of the goods or services and their essentiality.
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