Which form does a registered person use to intimate withdrawal from the GST composition levy?
Question and options
Which form does a registered person use to intimate withdrawal from the GST composition levy?
Form GST CMP-02
Form GST CMP-04
Form GST CMP-01
Form GST CMP-03
Answer and explanation
Correct answer: B - Form GST CMP-04
Rule 6 of the CGST Rules, 2017 requires a person who withdraws from the composition levy, or whose option lapses, to file an intimation in FORM GST CMP-04. CMP-02 is used to opt into the levy and CMP-03 to report stock on opting in.
Practice for these exams
-
All India Bar Examination (AIBE)
Subject revision
See pack details on LawMint.net -
IIT Kharagpur LL.M. Entrance
Subject revision
See pack details on LawMint.net -
CLAT PG
Subject revision for a passage-based exam
-
AILET PG
Subject revision
Related exam syllabi
More solved explanations in GST - levy, supply, input tax credit, registration & returns
- As at 10 November 2026, at what rate of central tax must a notified deductor deduct tax at source under Section 51(1) of the CGST Act, 2017 from the payment to a…
- By when must an e-commerce operator pay the tax it collected at source in a month and furnish its monthly statement under Section 52 of the CGST Act, 2017,…
- Under Section 51(2) of the CGST Act, when must a deductor ordinarily pay GST deducted at source to the Government?
- Which form is made available electronically as the GST tax deduction certificate under Rule 66?
- Which form is the monthly GST return for a registered person required to deduct tax under Section 51?