GST composition option timeline updated through a corrigendum extending the CMP-02 filing date for eligible taxpayers. Extension of the due date for registered taxpayers to furnish Form GST CMP-02 for opting to pay tax under the relevant composition notification was clarified through a corrigendum to the earlier CBIC circular. The communication forwards the corrigendum to subordinate officers and requests that instructions be issued for action in accordance with the revised position, so that officers follow the extended timeline for receipt of CMP-02 applications from eligible registered taxpayers.