Nithin Joseph
(CA in Practice)
(161 Points)
Replied 27 July 2019
A taxpayer who wants to opt for Composition Scheme for a financial year or during the middle of a financial year has to inform the government about their choice. This is to be done by filing GST CMP-02. As per the latest update as on 27th July 2019, for service providers, the time limit to opt for the scheme is extended up to 30th September 2019.