Composition levy opt-in deadline extended for eligible suppliers to file CMP-02 and submit ITC-03. Correction revises the filing timeline for opting into the composition levy: eligible registered persons must file FORM GST CMP-02 selecting 'Any other supplier eligible for composition levy' and furnish FORM GST ITC-03 as required by the governing sub rules; the corrigendum replaces the earlier deadline with a later cutoff. The department requests issuance of trade notices and asks that implementation difficulties be reported to the Commissioner of State Tax.
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Composition levy opt-in deadline extended for eligible suppliers to file CMP-02 and submit ITC-03.
Correction revises the filing timeline for opting into the composition levy: eligible registered persons must file FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03 as required by the governing sub rules; the corrigendum replaces the earlier deadline with a later cutoff. The department requests issuance of trade notices and asks that implementation difficulties be reported to the Commissioner of State Tax.
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