GST CMP-01 is the intimation by which a person migrating from the earlier tax laws opted to pay tax under the composition scheme from the start of GST. It was used under Rule 3(1) in 2017 and is no longer used for new options.
Persons who were granted provisional registration under the migration process, and who wanted to pay tax at the composition rate under Section 10, filed CMP-01. It had to be filed before the appointed day or within the period allowed afterwards. Persons registering afresh opt for composition in REG-01 itself, and existing registrants use CMP-02 before a new financial year.
The option took effect from the appointed day for those who filed in time, and the same conditions on supplies and turnover applied as for any composition taxpayer.
A person who opted through CMP-01 had to file details of stock held on the day before the option took effect in CMP-03, within the time prescribed. The person could not take input tax credit on that stock under composition.
Businesses that have been composition taxpayers since 2017 can trace their option to CMP-01. Officers examining older periods may ask for it when a question arises about eligibility, stock or the date the option took effect.
Today, a new applicant opts at the time of registration in REG-01, and an existing normal taxpayer files CMP-02 before the start of the financial year in which composition is wanted. Eligibility conditions in Section 10 apply in all cases, including the turnover limit and the bar on certain supplies.
A professional can check whether composition still suits your business and handle the switch in or out.
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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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