Composition scheme option enables eligible service suppliers to elect simplified State tax payment and follow specified form filings. Clarification establishes that an eligible supplier may opt to pay State tax at 3% by filing FORM GST CMP-02 and furnishing FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option applies to all places of business under the same PAN and is effective from the start of the financial year or the date of registration for new registrants. Chapter II of the Assam GST Rules applies mutatis mutandis except as modified by these clarifications.