Composition levy option for small suppliers permits a flat state tax rate after opting under the notification Registered persons opting for the composition levy under notification No. 02/2019 must file intimation in FORM GST CMP-02 selecting 'Any other supplier eligible for composition levy' and furnish FORM GST ITC-03. New registrations may indicate the option in FORM GST REG-01. The option applies to all places of business on the same PAN and takes effect from the start of the financial year or from the date of registration; Chapter II of the Gujarat GST Rules, 2017 applies mutatis mutandis except as clarified.
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Composition levy option for small suppliers permits a flat state tax rate after opting under the notification
Registered persons opting for the composition levy under notification No. 02/2019 must file intimation in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03. New registrations may indicate the option in FORM GST REG-01. The option applies to all places of business on the same PAN and takes effect from the start of the financial year or from the date of registration; Chapter II of the Gujarat GST Rules, 2017 applies mutatis mutandis except as clarified.
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