What is the form in which an intimation to pay tax under the composition scheme needs to be made by the taxable person

Composition scheme is optional and intimation that option has been availed should be made electronically in FORM GST CMP-01 by the migrating taxable person. A person who has already obtained registration and opts for payment under composition levy subsequently needs to give intimation electronically in FORM GST CMP-02.

(FAQ 32: MSME)