Composition levy option for eligible suppliers clarified; procedure and effectivity for all business locations under same PAN specified. Clarification on opting to pay state tax under notification No. 377 F.T. [02/2019] requires eligible registered persons to file FORM GST CMP-02 (selecting 'Any other supplier eligible for composition levy') and furnish FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option applies to all places of business under the same PAN and is effective from the financial year start or from the registration date. West Bengal GST Rules, 2017 Chapter II apply mutatis mutandis except as modified by the circular.
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Provisions expressly mentioned in the judgment/order text.
Composition levy option for eligible suppliers clarified; procedure and effectivity for all business locations under same PAN specified.
Clarification on opting to pay state tax under notification No. 377 F.T. [02/2019] requires eligible registered persons to file FORM GST CMP-02 (selecting "Any other supplier eligible for composition levy") and furnish FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option applies to all places of business under the same PAN and is effective from the financial year start or from the registration date. West Bengal GST Rules, 2017 Chapter II apply mutatis mutandis except as modified by the circular.
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