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<h1>Central GST rules set electronic procedures for composition levy enrollment, eligibility, stock filings and registration requirements.</h1> The Rules prescribe electronic procedures for opting into and operating under the composition levy (forms CMP-01/02/03/04/05/06/07), set conditions and disqualifications for composition, require stock and statement filings on opting in or withdrawal, and provide rates for eligible categories. They also establish electronic registration, verification and certificate issuance processes (forms REG-01 through REG-30), timelines for approvals, notices for deficiency or cancellation, migration of existing registrations, amendments, cancellations and revocations, and mandate digital authentication on the common portal.
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