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<h1>Provisional or new registrants may opt for composition levy under section 10 by filing FORM GST CMP-01 or REG-01</h1> Persons registered provisionally or newly registering may opt for composition levy under section 10 by electronically filing specified intimations: FORM GST CMP-01 (pre-appointed day or within 30 days after, with no tax collection and issuance of bill of supply if filed late), or electing in Part B of FORM GST REG-01. Registered persons must file FORM GST CMP-02 before the financial year (specific transitional deadlines provided) and furnish FORM GST ITC-03 within prescribed periods. Those opting must file FORM GST CMP-03 reporting stock and inward supplies from unregistered persons within 90 days (or extended period). An intimation for one place of business is deemed to cover all places under the same PAN.