Composition scheme option clarified: procedural filing, registration route, and PAN wide applicability for eligible small suppliers. Eligible registered persons may opt to pay state tax under the notification by filing FORM GST CMP-02 and furnishing FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option exercised for any place of business 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 for new registrants. Chapter II of the State GST Rules applies mutatis mutandis except as specifically clarified.
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 clarified: procedural filing, registration route, and PAN wide applicability for eligible small suppliers.
Eligible registered persons may opt to pay state tax under the notification by filing FORM GST CMP-02 and furnishing FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option exercised for any place of business 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 for new registrants. Chapter II of the State GST Rules applies mutatis mutandis except as specifically clarified.
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