Option for the Composition Levy

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.... law  Any person who has been granted registration on a provisional basis under rule 24(1)(b) shall electronically file an application in FORM GST CMP-01 on the common portal within thirty days of the appointed day which shall be considered as an intimation to pay tax under Composition Levy. where the intimation in FORM GST CMP-01 is filed after the appo....

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....cordance with the provisions of rule 44(4) within a period of 60 days from the commencement of the relevant financial year. Provided that an application in FORM GST CMP-02 for the Financial year 2020-21 will be considered as an intimation to pay tax only when duly signed or verified through electronic verification code, on the common portal, either directly or throu....