If a person opts the composition at the time of registration only, he may give intimation for composition in PART B of form GST REG-01.
If a person shifts for composition from the appointed day he has to file Form GST CMP-01 within 30 days from the appointed day.
No,returns are filed separately in GSTR-4 by 18th quaterly.
Aggarwal Sarawagi and Co
New Delhi
CA
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Karia Overseas
Ahmedabad
CA
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