Composition scheme opt-in date (CMP-02)
Small businesses that want to pay GST at a flat rate under the composition scheme from 1 April must tell the portal in Form CMP-02 before the financial year starts.
- Who it applies to
- Regular taxpayers with turnover up to ₹1.5 crore (₹50 lakh for service providers) who want to move to composition.
- When
- 31 March, for the financial year starting 1 April.
- How often
- Once a year
- If you skip it
- You stay a regular taxpayer for the whole year and can opt in only from the next one.
Every CMP-02 date in this calendar
| For the period | Due date | For | Status |
|---|---|---|---|
| FY 2027-28 | 31 March 2027Wednesday | Composition dealers |
What to keep ready
- Last year's turnover, to confirm you are within the limit
- Stock details: Form ITC-03, which reverses credit on stock, is due within 60 days of switching
Frequently asked questions
When is CMP-02 due in 2026-27?
31 March, for the financial year starting 1 April.
Who does CMP-02 apply to?
Regular taxpayers with turnover up to ₹1.5 crore (₹50 lakh for service providers) who want to move to composition.
What happens if I miss CMP-02?
You stay a regular taxpayer for the whole year and can opt in only from the next one.
Shown on the calendar for: composition dealers.
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