Extension of composition scheme filing deadline lets registered persons file FORM GST CMP-02 and furnish FORM GST ITC-03. A registered person seeking to opt for payment of state tax under the composition levy must file intimation in the manner specified in sub rule (3) of rule 3 through FORM GST CMP-02 by selecting the category 'Any other supplier eligible for composition levy' 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 and invites reporting of implementation difficulties to the Department.
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Provisions expressly mentioned in the judgment/order text.
Extension of composition scheme filing deadline lets registered persons file FORM GST CMP-02 and furnish FORM GST ITC-03.
A registered person seeking to opt for payment of state tax under the composition levy must file intimation in the manner specified in sub rule (3) of rule 3 through FORM GST CMP-02 by selecting the category "Any other supplier eligible for composition levy" 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 and invites reporting of implementation difficulties to the Department.
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