Yes. A person can opt for composition scheme while making a fresh or new registration under GST by filing form GST REG-01. It will be considered as intimation of payment of taxes under GST composition scheme.
Yes. An existing GST registered taxpayer can opt for the payment under the composition scheme by giving intimation in electronic format in Form GST CMP-02 in the beginning of a financial year.
No. A supplier engaged in providing services cannot opt for a composition scheme. However, there is an exception to the same, if a taxpayer is engaged in restaurant services then he can opt for the composition scheme.
The validity to pay taxes under the composition scheme would sustain so long as the conditions prescribed under Section 10 of the Central Goods and Services Tax Act, 2017 and Rule 3 to 5 of the Central Goods and Services Tax rules, 2017 are being fulfilled.
No. A person registered under composition scheme cannot supply goods to SEZ (Special Economic Zone). It is to be noted that supplies made to the SEZ are treated as inter-state supply, thus a dealer registered under composition scheme cannot make inter-state supplies and so as supplies to SEZ units.