Q 1:Can a person making application for fresh registration under GST opt for composition levy at the time of making application for registration
Ans.Yes. Such persons can give the option to pay tax under the composition scheme in Part B of FORM GST REG-01. This will be considered as an intimation to pay tax under the composition scheme.
 
Q 2.Can the option to pay tax under composition levy be exercised at any time of the year
Ans.No. The option is required to be given electronically in FORM GST CMP-02, prior to the commencement of the relevant financial year.
 
Q 3. Can a person who has already obtained registration, opt for payment under composition levy If so, how
Ans.Yes. Such persons need to give intimation electronically in Form GST CMP-02 but from beginning of the financial year only.

gst composition rules, composition scheme under gst taxguru, gst composition scheme rules, invoice format under composition scheme in gst, composition scheme limit under gst, gst composition scheme rate, gst composition scheme last date, gst composition rate, FAQ on Composition Levy provisions under GST, FAQ on Composition Levy Scheme, Composition Levy provisions under GST, Composition Levy scheme under GST