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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GST composition levy intimation form requires GSTIN, category, financial year, declaration and authorized verification for registered taxpayers.</h1> Form GST CMP-02 serves as the formal intimation to opt for the composition levy under section 10. It requires GSTIN, legal and trade names, principal place of business, the registrant's category eligible for composition (e.g., manufacturers except notified goods, specified suppliers, or other eligible suppliers), the financial year from which composition is elected, and jurisdiction. The form includes a declaration to comply with composition conditions and a verification signed by an authorized signatory affirming the information's accuracy.

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