FORM GST CMP-03 - Historical stock statement on migration to composition
CMP-03 records the stock at the appointed-day composition transition; it is distinct from the current ITC-03 credit reversal form.
Responsible actor: A pre-GST registrant migrating and electing composition supplies the transition stock statement. Provision: Rule 3(4)andrule 5; historical appointed-day migration.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Historical1 July 2017 migration workflow; sample dates in 2017. Not a currently open 2026 opt-in route. Official form source:1 January 2022 Part-B compilation retaining the historical form.
Worked facts and completed entries
At 1 July 2017 the fictional migrating retailer holds ₹1,00,000 printed books bought from a registered supplier. It has no purchases from unregistered suppliers in this selected example. Historical invoice taxes are zero; the example does not invent a modernGS Tstock liability.
1-6. Identity and linked election
| 1.GSTIN/Provisional ID | 29AABCA0000A1ZT |
|---|---|
| 2.Legal name | Aster Learning Supplies Private Limited (fictional) |
| 3.Trade name | Aster Learning Shop (fictional) |
| 4.Principal place of business | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 5.CMP-01ARN | ILLUSTRATION-CMP01-2017-01 |
| 5.Filing date | 20 July 2017 |
| 6.Jurisdiction | Bengaluru central /Karnataka state - fictional |
7. Stock bought from registered persons under existing law
| Sr No | GSTIN/TIN | Supplier | Invoice | Date | Stock INR | VAT INR | Central excise INR | Service tax INR | Total INR |
|---|---|---|---|---|---|---|---|---|---|
| 1 | 29000000001 (fictional TIN) | Example Books Supplier (fictional) | BK/2017/0615 | 15 June 2017 | 1,00,000.00 | 0.00 | 0.00 | 0.00 | 1,00,000.00 |
8. Stock bought from unregistered persons
| Sr No | Supplier/address | Invoice/date | Stock INR | VAT INR | Central excise INR | Service tax INR | Total INR |
|---|---|---|---|---|---|---|---|
| Nil | None in this selected example | Not applicable | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
9. Tax paid on the selected transition stock
| Description | Central tax INR | State tax INR | Amount INR | Debit-entry reference |
|---|---|---|---|---|
| Selected stock tax payment | 0.00 | 0.00 | 0.00 | Not applicable - no tax payable on the stated facts |
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 10 August 2017. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
How this form moves the matter forward
- Fix the appointed-day stock cut-off and trace quantities/value to original invoices.
- Separate registered and unregistered pre-GST purchases; do not copy currentGS Tpurchase data into a2017 statement.
- Reconcile any rule 5/transition liability and preserve actual debit evidence where relevant.
Evidence supporting these entries
- CMP-01 migration election and historical acknowledgement
- 1 July 2017 stock register and book invoices
- Supplier registration/TIN evidence and any actual tax debit
Period and legal consequences
This is a historical transition model. It is not the form for a2026 regular taxpayer to reverse credit when entering composition; that is ITC-03 under its own provision.
Primary source and exact locator
Official notified form source: PDF pages 9-10; printed pages 3-4.
CGST Act and government-hosted Act and Rules compilation - Rule 3(4)andrule 5; historical appointed-day migration. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
A pre-GST registrant migrating and electing composition supplies the transition stock statement. CMP-03 records the stock at the appointed-day composition transition; it is distinct from the current ITC-03 credit reversal form.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
CMP-01 migration election and historical acknowledgement; 1 July 2017 stock register and book invoices; Supplier registration/TIN evidence and any actual tax debit.