What are the steps to file CMP-02 on GST portal?

The dealer who opts for the composition scheme has to make a declaration with the government by filing Form GST CMP-01 or Form GST CMP-02. CMP-01 is meant for the migrated taxpayer who wants to opt for composition scheme. The taxpayer has to inform the Government about his decision to opt for the scheme in the beginning of the financial year. And, if he opts for the same in the middle of a financial year, then the rules of the scheme will be applicable from the succeeding month in which CMP-02 is filed.

How to file GST CMP-02?

1. The first step is to login to the GST Portal (www.gst.gov.in).
2. Click on “Services”, next click on “Registration”, and then click on “Application to opt for composition levy”.

3. In this step you need to read the “Composition Declaration” and the “Verification” carefully and then click on the checkbox.

Next select the “Name of Authorized Signatory” from the drop-down menu. Enter the “Place” and click on “Save”.

4. A company or an LLP can only submit the application with DSC. The other applicants can use any of the three methods to submit the application.
5. A warning pop-up message will appear on the screen. Click on “Proceed”.

As soon as you click on Proceed, a success message will be displayed. An acknowledgement will also be sent to your registered email ID and mobile number.

This completes the process of filing CMP-02 on the GST Portal.

Within 90 days of filing CMP-02, the composition dealer has to file CMP-03.