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    <title>Intimation for composition levy</title>
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    <description>Requirements for opting into the composition levy include electronic intimation in prescribed forms on the Common Portal-FORM GST CMP-01 for provisional registrants or FORM GST CMP-02 for continuing registrants-signed or EVC-verified within specified pre- or post-effective timeframes; late intimation prohibits tax collection from the effective date and requires issuance of a bill of supply. Electing persons must also furnish FORM GST ITC-3 as applicable and electronically declare stock details including inward supplies from unregistered persons in FORM GST CMP-03 within sixty days of the option&#039;s effective date, with portal or Facilitation Centre filing and PAN-wide effect of any single-place intimation.</description>
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