Deadline to Opt Into Composition Scheme for FY 2026-27
GSTZone Desk · Updated 2026
Short answer
As a standing rule, an existing regular taxpayer who wants to switch to composition from the start of a financial year must file the intimation in Form GST CMP-02 BEFORE that financial year begins — meaning, for FY 2026-27, generally on or before 31 March 2026. Always confirm the current year’s exact window on the portal, since it’s occasionally adjusted by notification.
In detail
Composition isn’t something you can switch into mid-year on a whim — the scheme is designed to apply from the start of a financial year, which means the decision and the paperwork both need to happen BEFORE that year begins, not during it.
The standard mechanism, under Rule 3(3), is filing Form GST CMP-02 on the GST portal, intimating your choice to opt for composition from the coming financial year — and the standing rule is that this needs to be done before 1 April of that year, i.e., by 31 March of the preceding year.
This deadline rule is a standing, recurring one rather than a one-off announcement, but like many portal deadlines, it’s always worth a quick check against the current year’s specific notifications closer to the date — government administrative windows do occasionally get extended by a few days in practice, and it’s better to confirm than assume.
GSTZone tip
Don’t wait until the last week of March to decide — the CMP-02 filing itself is quick, but the DECISION about whether composition genuinely suits your business (covered elsewhere in this series) deserves more lead time than a last-minute deadline scramble allows.
Related questions
What if I’m registering as a brand new taxpayer, not switching from regular GST?+
A new registrant can opt for composition directly at the time of their initial GST registration application itself, without needing a separate CMP-02 filing later.
What happens if I miss the CMP-02 deadline for this year?+
You’d continue on regular GST for the current financial year, and would need to file CMP-02 again before the NEXT financial year begins if you still want to switch to composition then.
Want the law itself?
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