change to composition dealer from regular dealer

at the time of registration my client was registered as a regular dealer but now he want to change to composition dealer . is this possible ? if yes then how to do it. he has not filed any returns or paid any taxes
Replies (2)
if he regular then mendetory to file return and tax pay ... after it he can choose composition option available on reg column

Sir,

If an existing registered regular dealer wants to opt for Composition scheme, he has to file an intimation in FORM GST COM-02 as per Rule 3(3A) of CGST rules. ofcourse this option to convert is given upto Mar 2018 only.

 

Thanks.

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