Procedure for exercising option to avail composition scheme :
Any person who has been granted registration on a provisional basis under rule 16(1) of Registration Rules and who opts to pay tax under section 10, shall electronically file an intimation in form GST CMP-01, duly signed, on the Common Portal, either directly or through a Facilitation Centre, before 30-7-2017, or such
further period as may be extended by the Commissioner.
Where the intimation in form GST CMP-01 is filed after 1-7-2017, the registered person shall not collect any tax from 1-7-2017 but shall issue bill of supply for supplies made after the said day – rule 1(1) of Composition Rules.