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of <h1>Taxpayers Can Opt for Composition Levy Using Form GST CMP-02 Under Section 10 of the GST Act.</h1> Form GST CMP-02 is an intimation form for taxpayers opting to pay tax under the composition levy as per section 10 of the GST Act. It requires details such as GSTIN, legal and trade names, principal business address, and the category of the registered person, which can include manufacturers, certain suppliers, or other eligible suppliers. The form specifies the financial year from which the composition scheme is opted and the jurisdiction (state or center). The taxpayer must declare compliance with the conditions for the composition levy and verify the accuracy of the information provided with an authorized signatory's signature.
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