GST Composition Scheme 2026-27: Online Application Process Now Open
The Government of India has announced that regular GST taxpayers who wish to opt for the composition scheme for the financial year 2026-27 can now apply online through the GST Portal.
Taxpayers can apply for this form by following the steps:
Step 1: Log in to the GST Portal using your registered username and password.
Step 2: After logging in, go to Services, then select Registration.
Step 3: Lastly, click on ‘Application‘ to opt for Composition Levy.
This is a simple digital process aimed at improving taxpayers’ convenience and reducing the compliance burden.
Deadline for Filing Form CMP-02
The last date to file Form CMP-02 is March 31, 2026. However, taxpayers should submit it earlier to avoid any problems and to continue getting the benefits of the Composition Scheme from April 1, 2026, without interruption.
The main goal of introducing this is to make it easier for eligible businesses to complete the process, follow the rules on time, and smoothly move to the composition scheme.
