Composition scheme opt-in deadline extended for filing CMP form and furnishing ITC statement to claim concessional State tax. Registered persons seeking to opt to pay State tax at the concessional composition rate must file an intimation under the relevant rules in FORM GST CMP-02 by the revised deadline selecting the category 'Any other supplier eligible for composition levy' and must furnish a statement in FORM GST ITC-03 in accordance with the provisions of the applicable rule.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme opt-in deadline extended for filing CMP form and furnishing ITC statement to claim concessional State tax.
Registered persons seeking to opt to pay State tax at the concessional composition rate must file an intimation under the relevant rules in FORM GST CMP-02 by the revised deadline selecting the category "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC-03 in accordance with the provisions of the applicable rule.
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