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<h1>GST composition scheme rules: electronic opt-in, eligibility conditions, registration, withdrawal, and tax rates.</h1> The rules establish procedures for opting into the composition levy-electronic intimation in prescribed CMP forms, stock reporting, effective dates depending on intimation timing, eligibility conditions (exclusions, stock sourcing limits, payment obligations on inward supplies), invoicing and display requirements, and formal processes for withdrawal, denial and transitional tax reporting. They also set out a detailed electronic registration and verification regime (REG forms) including provisional migration enrolment, timelines for officer action and deemed approvals, separate registrations for specified entities, amendment and cancellation procedures, authentication requirements, and specified composition tax rates.