What is the validity of composition levy? Whether intimation is required to be submitted each year for availing the benefit of composition scheme under GST?

Rule 3 - Intimation for composition levy

Rule 6 - Validity of composition levy

Central Goods and Services Tax Rules, 2017

The option to pay tax under composition levy would remain valid so long as conditions mentioned in Section 10 of the CGST Act, 2017 and Rule 3 to 5 of the CGST Rules, 2017 remain satisfied.

As long as the conditions are being complied with, there is no requirement for filing intimation each year.

Dated: 23-7-2017