Composition levy opt-in extended; notify via Form CMP 02 and furnish Form ITC 03 as per amended sub rule. Registered persons opting into the composition scheme must file intimation under sub rule (3) of rule 3 via FORM GST CMP 02 selecting 'Any other supplier eligible for composition levy' and must furnish a statement in FORM GST ITC 03 as required by sub rule (3) of rule 3. The corrigendum extends the deadline for such intimation to 31st July, 2019 and is deemed issued on 1st July, 2019.
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 levy opt-in extended; notify via Form CMP 02 and furnish Form ITC 03 as per amended sub rule.
Registered persons opting into the composition scheme must file intimation under sub rule (3) of rule 3 via FORM GST CMP 02 selecting "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC 03 as required by sub rule (3) of rule 3. The corrigendum extends the deadline for such intimation to 31st July, 2019 and is deemed issued on 1st July, 2019.
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