Option to pay State tax under composition notification clarified; filing in CMP-02, REG-01, ITC-03 and PAN applicability specified. A registered person electing the option under the notification must intimate in FORM GST CMP-02 selecting 'Any other supplier eligible for composition levy' and furnish FORM GST ITC-03, with intimation by 30 April. New applicants may indicate the option in FORM GST REG-01. The option applies across all places of business under the same PAN and is effective from the start of the financial year or from date of registration. Chapter II of the Karnataka GST Rules applies mutatis mutandis except as specified.
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Provisions expressly mentioned in the judgment/order text.
Option to pay State tax under composition notification clarified; filing in CMP-02, REG-01, ITC-03 and PAN applicability specified.
A registered person electing the option under the notification must intimate in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03, with intimation by 30 April. New applicants may indicate the option in FORM GST REG-01. The option applies across all places of business under the same PAN and is effective from the start of the financial year or from date of registration. Chapter II of the Karnataka GST Rules applies mutatis mutandis except as specified.
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