Composition scheme under gst

(i)Statement in FORM GST ITC- 3 for details of ITC relating to inputs lying in stock, inputs contained in semi-finished or finished goods within 60 days of commencement of the relevant financial year.

(ii) If the goods are not leviable under GST then the dealer cannot opt for composition scheme as following taxable persons are not granted permission to opt for the scheme who:

• Supplies goods not leviable under the Act
• Supplies services
• Makes a supply of goods other than intra state i.e. interstate or import/ export
• Makes a supply of goods through Electronic Commerce Operator i.e. Ecommerce and liable to collect taxes
• Manufactures such goods as may be notified

I am dealing exempted goods under Present Law ( i.e VAT) and i am unregistered dealer under VAT.  But Under GST it is taxable @ 5%.  For the composition scheme under GST, it is compulsory to declared closing stock as on 30/06/2017? if dealer not claim ITC on Closing Stock.