What are the steps involved in applying to Opt for the Composition Levy on the GST Portal?
To opt for the Composition Levy on the GST Portal as an existing taxpayer, perform following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Login to the GST Portal by entering your login credentials.
2. Select ‘Application to Opt for composition Levy’ from the Registration Menu.
3. Application to Opt for Composition Levy page is displayed.
4. Your GSTIN, Legal Name of Business, Trade Name (if any), Address of Principal Place of Business and Jurisdiction are auto-populated. Select the Category of Registered Person.
5. Select the Composition and Verification Declaration.
6. Select the Authorized Signatory from the drop-down list and enter the Place from where the form is filled.
7. Click SAVE.
8. A confirmation message is displayed that Application has been saved.
9. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
10.1. SUBMIT WITH DSC:
a Click YES.
b. Select the certificate and click the SIGN button.
10.2. SUBMIT WITH EVC:
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
11. The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number.
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