How to File CMP-02 in GST Portal: Step-by-Step Guide (2026)

Small business owners can reduce their workload by learning how to file CMP 02 in GST properly. This simple electronic form allows a smooth transition from regular taxation to the convenient Composition Scheme.

Key Takeaways

• Submit the application before the start of the new financial year.
• Businesses with a turnover up to ₹1.5 crore are generally eligible.
• Filing this form removes the requirement for monthly GSTR-1 filings.

What is Form GST CMP-02?

The CMP 02 meaning in GST refers to an official notice to the tax department. It confirms that an existing taxpayer wants to join the Composition Levy. Under Section 10 of the CGST Act, this scheme helps small firms pay tax at a fixed rate. Using CMP 02 in GST changes your status from a regular dealer to a composition dealer.

Who Should File CMP-02?

Specific business categories must use the CMP 02 form in GST to enjoy lower GST rates and fewer compliance requirements. You must check turnover limits and specific trade restrictions before applying on the portal.

Eligibility Criteria for Filing:

• Traders and Manufacturers: Total turnover must be under ₹1.5 crore in the prior year.
• Special Category States: The limit stays at ₹75 lakh for most North-Eastern states.
• Service Providers: These units can apply if their turnover is under ₹50 lakh.
• Exclusions: E-commerce sellers and tobacco manufacturers cannot legally file this specific form.

Due Date for Filing CMP-02

The due date for filing CMP-02 is 31st March of the financial year before the relevant financial year in which the taxpayer wants to comply under the composition scheme. Understanding the timeline is the most vital part of how to file CMP 02 in GST. You cannot choose to join this scheme in the middle of a year. The GST portal usually opens the application window every year in February. You must complete the submission before the first day of the new financial year. 

If you miss the March 31 deadline, you must wait another full year. The portal will block the "Opt-in" link once the new financial year starts. Planning ahead ensures you do not get stuck with complex monthly filings unnecessarily.

Documents Required Before Filing CMP-02

You should understand what is CMP 02 in GST documentation before starting the process. The entire application is handled digitally on the official GST Common Portal. You do not need to scan and upload physical paper documents or certificates. However, you must have certain digital details ready to finish the filing quickly.

Preparation Checklist:

• Active GSTIN: Your business registration must be active and not under suspension.
• Authorised Signatory: Ensure the person signing has access to their registered mobile.
• Digital Signature (DSC): This is mandatory for all Companies and limited partnerships.
• EVC Access: Individual owners can use an OTP sent to their email or phone.

Turnover Records: Have your precise turnover figures from the previous year ready for reference.

Step-by-Step Process to File CMP-02 on GST Portal

Follow these steps for how to file CMP 02 in GST without making mistakes. The automated system on the portal makes the process very quick and efficient.

Step 1: Log in to the Portal

Enter your credentials on the official GST website to access your dashboard.

Step 2: Navigate to the Application

Click on Services, then Registration, and select the Application to Opt for Composition Levy.

Step 3: Fill the Intimation Details

The system will auto-populate your Legal Name and GSTIN. You must select the "Category of Registered Person" (e.g., Manufacturer, Trader, or Service Provider).

Step 4: Acceptance of Declaration

Read the declaration carefully and check the verification boxes. This confirms you will not collect tax from your customers.

Step 5: Submit the Form

Select the authorised signatory and your current location. Use your DSC or EVC to complete the final submission process.

Step 6: Acknowledgement Generation

After submission, the portal generates an acknowledgement number confirming successful filing.

Once accepted, the taxpayer becomes part of the Composition Scheme from the new financial year.

After filing this form a Composition Dealer has to file GST CMP-03 within 90 days. Check out our Guide to File CMP-03 on GST Portal.