When a dealer wants to opt for COMPOSITION SCHEME under GST [ Section 10 of the CGST Act 2017 ], they have to intimate the government about it. This can be done by filing Form GST CMP-02.
The deadline to file CMP-02 for FY 2018-19 was 31.03.2019.
However the persons who wants to take the benefit of Notification No. 02/2019 - CT i.e. Exclusive Supply of SEVICES, for them the deadline was 31.07.2019. to file CMP-02. But in the 36th GST Council Meeting, it has been decided to extend the limit by further 2 months i.e. 30.09.2019. [ Official Notification awaited ].