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<h1>GST Composition Levy: Filing Deadlines and Forms for Provisional and New Registrants under CGST Rules 2017</h1> Under the Central Goods and Services Tax Rules, 2017, individuals with provisional registration opting for the composition levy must electronically file an intimation in FORM GST CMP-01 within 30 days of the appointed day. Those applying for new registration can opt for the composition levy in FORM GST REG-01. Registered persons choosing this levy must file FORM GST CMP-02 before the financial year starts and submit FORM GST ITC-03 within 60 days. Provisional registrants can opt for the levy from the month following their intimation filing. All business locations under the same PAN are covered by a single intimation.