Composition scheme option for small taxpayers may be exercised via specified GST forms with PAN-wide applicability. Eligible registered persons may opt for the concessional composition rate by filing FORM GST CMP-02 selecting the 'Any other supplier eligible for composition levy' category and furnishing FORM GST ITC-03; existing registrants had to file by 30 April, 2019. New applicants may indicate the option in FORM GST REG-01 at registration. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration. Chapter II of the Rajasthan GST Rules, 2017 applies mutatis mutandis, subject to these procedural provisions.
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 for small taxpayers may be exercised via specified GST forms with PAN-wide applicability.
Eligible registered persons may opt for the concessional composition rate by filing FORM GST CMP-02 selecting the "Any other supplier eligible for composition levy" category and furnishing FORM GST ITC-03; existing registrants had to file by 30 April, 2019. New applicants may indicate the option in FORM GST REG-01 at registration. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration. Chapter II of the Rajasthan GST Rules, 2017 applies mutatis mutandis, subject to these procedural provisions.
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