Composition tax option under GST enables eligible suppliers to register and elect simplified tax payment and compliance. The MGST Rules establish procedures for taxpayer registration and provide an option to pay tax under the composition scheme. Rules 3-7 define eligibility, selection modalities and administrative mechanics for electing composition; suppliers meeting the Act and Rules' conditions may opt for composition and thereafter follow the simplified payment and compliance regimen. Stakeholders should consult published rules and notifications for procedural details.