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CMP-02 is filed online on the GST portal after login. You choose the category of business and accept the declarations. An acknowledgement is generated after filing with DSC or EVC.
GST
Portal steps to file CMP-02
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Provisions
Rule 3, CGST Rules 2017
Analysis
Go to Services, Registration, Application to Opt for Composition Levy. Choose your category: manufacturer, trader, restaurant, or the services scheme. Tick the declarations about eligibility, sign with DSC or EVC and save the ARN. Example: a restaurant owner files CMP-02 on 20 March, gets the ARN and starts bills of supply on 1 April. Check status later under Track Application Status.
Close
- Log in at gst.gov.in
- Go to Services, Registration, Application to Opt for Composition Levy
- Select the category and accept declarations
- Sign with DSC or EVC and save the ARN
- Track the application status
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