Switching Over From Regular to Composition Scheme

[KASTURI SETHI]

Dear Experts,

One of my clients intends to switch over to composition scheme from regular GST registration. Is there any technical problem in functioning of Common Portal System for this purpose ? Thanks a lot.

[Padmanathan KV]

Sir, CMP-02 form has to be filed before 31-03-2023 to opt for composition scheme for FY 2023-24. Probably, your client tried after 31-03-2023, so the portal may not have accepted.

[KASTURI SETHI]

Sh. Padmanathan Kollengode Ji,

Thanks a lot for your immediate reply. My client uploaded option on 31.3.2023 but even after 7 days ARN has not been generated. So complaint was lodged with GST Grievance Cell on 4.4.23. Nothing has been heard so far. May be due to holidays.

[Padmanathan KV]

Respected Kasturi Sir,

Technical problems are not new to GSTN portal! Out of abundant caution, you may also

1. place a grievance in CPGRAMS

2. inform the Jurisdictional Officer about the issue and that you are opting for regular GST registration.

[KASTURI SETHI]

Thank you very much for guidance and concern about the querist. Such spirit is rare in youngsters.

[KASTURI SETHI]

Dear Sh.Padmanathan Ji, You are possessing OLD HEAD on young shoulders. It is a fact based on your knowledge, interpretation and analysis.

[Ganeshan Kalyani]

I agree with your views Sri Kasturi Sir.

[Ganeshan Kalyani]

Sir, ticket may be raised at https://selfservice.gstsystem.in/ReportIssue.aspx

AI Summary

Opting into composition scheme may be delayed by GST portal errors; file CMP-02 timely and lodge official grievances.
Opting for the composition scheme requires timely filing of CMP-02 within the applicable window; portal failure to generate an ARN after upload can impede formalisation. Taxpayers experiencing such delays should lodge grievances with the GST grievance cell or CPGRAMS, notify the jurisdictional officer of their election, and raise a technical ticket on the portal to preserve evidence of attempted compliance.