<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Composition scheme is optional and intimation that option has been availed should be made electronically in FORM GST CMP-01 by the migrating taxable person. A person who has already obtained registration and opts for payment under composition levy subsequently needs to give intimation electronically in FORM GST CMP-02.</span></span></p>