Dear Experts,
One of my client GST registerd as a composite register. now it is changed as a regular from 1st April onwards, We didn't do any return for April to may now lot of interest will come. so can anyone help us in this regards
Note : our yearly sale is below 30 Lakhs only
Thanks in advance
Menu
GST Composite to regular changed automatically
Replies (10)
which type of business he doing pls mention ?
assessee who are willing to opt composition scheme have to fill GST CMP 02 before commencement of financial year. Pls check whether your client filed this statement for fy 18-19 or not. if not, systems automatically converted it into regular scheme.
if they have filled above said statement, please check whether your client is fulfilling all conditions of composition scheme or not.
if they have filled above said statement, please check whether your client is fulfilling all conditions of composition scheme or not.
there is no provision about if he not filled cmp-02 then he automatically goes to regular
cmp-02 mendetroty but in this case this is not matter
cmp-02 mendetroty but in this case this is not matter
please read CGST rule 3 sub rule 3(composition rule)
no mention there if you do not file your cmp-02.. your reg change to automatically regular ...
madam ji,
please read the sentence " registered person who opt to pay tax under section 10......….............. shall file statement in gst CMP -02 ,...............prior to commencement of financial year for which option is exercised . if didn't file, it means you didn't opt that option and then only regular scheme is available.
please read the sentence " registered person who opt to pay tax under section 10......….............. shall file statement in gst CMP -02 ,...............prior to commencement of financial year for which option is exercised . if didn't file, it means you didn't opt that option and then only regular scheme is available.
dear pls clear what is CMP -02
this form is for migrated taxpayer .. who take reg regular but wants to change in composition then cmp-02 applicable
this query about automatically change from compositiin to regular not migrated
this form is for migrated taxpayer .. who take reg regular but wants to change in composition then cmp-02 applicable
this query about automatically change from compositiin to regular not migrated
CMP -02 is an intimation form to opt the composition scheme validity of this intimation ends on 31st mar.
if you don't fill it for next year, registration will come under regular scheme w.e.f 01st Apr.
forget about the concept of migrated and new registration as gst is one year old act now.
if you don't fill it for next year, registration will come under regular scheme w.e.f 01st Apr.
forget about the concept of migrated and new registration as gst is one year old act now.
Dear All,
thanks for the value comments,
My client is running a printing press. He is printing a books.
He didn't file a CMP -02 , Now please tell me what to do next , For go back to composite scheme.
thanks for the value comments,
My client is running a printing press. He is printing a books.
He didn't file a CMP -02 , Now please tell me what to do next , For go back to composite scheme.
sir
The registered person paying tax under section 10 may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these rules , so please chech that any other violation for composition leavy happened to your client
Recent Topics :
- Nursing Home Taxability
- CA opted for Form 10IEA mistakenly - Demand raised
- Query on scenario related to FAST DS 2026
- Audit Executive (Remote, India) - Ace Auditing Off
- GST Transaction On Used Clothing
- ITC availed on 5%-rate passenger transport (AC bus
- Extension of Due Date of AY 2026-27
- FAST DS 2026
- Does AIS GST Purchase aggregate GSTR-2B expenses?
- Form 26A - System has encountered some technical p
Related Topics :
22 September 2026
Account Assistant
Chirag P Shah & Co. Chartered Accountant
Pune
B.Com
View Details
08 September 2026
Semi-Qualified Assitant
Subrahmanyam & Sivudu CA Firm
Hyderabad
CA Inter
View Details
CCI
Pro
CAclubindia
