Composition scheme option: procedural intimation and filings enable eligible taxpayers to adopt the prescribed composition tax regime. Registered persons in Andhra Pradesh opting for the composition levy under the state notification must intimate the option in FORM GST CMP-02 and furnish FORM GST ITC-03 as per rule 3; applicants may indicate the option in FORM GST REG-01 at registration. The Andhra Pradesh GST Rules applicable to composition taxpayers apply mutatis mutandis to persons opting under the notification, the option applies across all places of business under the same PAN, and takes effect from the start of the financial year or from registration for new registrants.
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.
Composition scheme option: procedural intimation and filings enable eligible taxpayers to adopt the prescribed composition tax regime.
Registered persons in Andhra Pradesh opting for the composition levy under the state notification must intimate the option in FORM GST CMP-02 and furnish FORM GST ITC-03 as per rule 3; applicants may indicate the option in FORM GST REG-01 at registration. The Andhra Pradesh GST Rules applicable to composition taxpayers apply mutatis mutandis to persons opting under the notification, the option applies across all places of business under the same PAN, and takes effect from the start of the financial year or from registration for new registrants.
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