Composition levy opt-in deadline extended; file CMP-02 and furnish ITC-03 to secure central tax composition benefit. The corrigendum extends the deadline to opt for the composition levy central tax benefit by filing FORM GST CMP-02-selecting 'Any other supplier eligible for composition levy'-until 30th September, 2019, and reiterates that such persons must furnish FORM GST ITC-03 in accordance with the applicable procedural provision.
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Composition levy opt-in deadline extended; file CMP-02 and furnish ITC-03 to secure central tax composition benefit.
The corrigendum extends the deadline to opt for the composition levy central tax benefit by filing FORM GST CMP-02-selecting "Any other supplier eligible for composition levy"-until 30th September, 2019, and reiterates that such persons must furnish FORM GST ITC-03 in accordance with the applicable procedural provision.
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