Do composition dealer of f.y. 2018 - 19 need to again apply for composition scheme for f.y. 2019 -20

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Please confirm that if I am in composition scheme for F.Y. 2018 - 19 and I want to continue same in F.Y. 2019 - 20, So do I again need to apply for Composition Scheme for F.Y. 2019 -20? Or it will automatically continue?

Please help since last date to opt for Composition Scheme is 31st March 2019.

Replies (2)

Yes, you need to opt for composition scheme again, refer below notification 

https://gstcouncil.gov.in/sites/default/files/cgst-Notification-2019/notfctn-14-central-tax-english-2019.pdf

No...once you opted then not required again


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