Composition scheme intimation deadline extended; registered persons must file FORM GST CMP-02 and furnish FORM GST ITC-03. Registered persons opting for the composition scheme must intimate their option in FORM GST CMP-02 by selecting 'Any other supplier eligible for composition levy' as listed at Sl. No.5(iii) of the form, and must furnish a statement in FORM GST ITC-03 in accordance with sub-rule (3) of rule 3; the corrigendum extends the filing deadline. Taxpayers with implementation difficulties should notify the Commissioner promptly.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme intimation deadline extended; registered persons must file FORM GST CMP-02 and furnish FORM GST ITC-03.
Registered persons opting for the composition scheme must intimate their option in FORM GST CMP-02 by selecting "Any other supplier eligible for composition levy" as listed at Sl. No.5(iii) of the form, and must furnish a statement in FORM GST ITC-03 in accordance with sub-rule (3) of rule 3; the corrigendum extends the filing deadline. Taxpayers with implementation difficulties should notify the Commissioner promptly.
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