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of <h1>Provisional Registrants Must File FORM GST CMP-01 Within 30 Days to Opt for Tax Payment Under Section 10</h1> Any person provisionally registered under rule Registration.17 and opting for tax payment under section 10 must electronically file an intimation in FORM GST CMP-01 on the Common Portal within thirty days of the appointed day, or as extended by the Commissioner. If filed late, no tax collection is allowed, and a bill of supply must be issued. New registrants can opt for this tax in FORM GST REG-01. Registered persons must file FORM GST CMP-02 before the financial year starts and provide stock details in FORM GST CMP-03 within sixty days. Intimations apply to all business locations under the same PAN.
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