Composition scheme option allows eligible small taxpayers to opt in and file specified GST forms for simplified tax compliance. A registered person opting to pay State tax under the notification must file intimation in FORM GST CMP-02 selecting 'Any other supplier eligible for composition levy' and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option for any place of business on a PAN applies to all places of business under that PAN and is effective from the start of the financial year or from the date of registration for new registrations. Chapter II of the rules applies mutatis mutandis subject to the stated exceptions.
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 scheme option allows eligible small taxpayers to opt in and file specified GST forms for simplified tax compliance.
A registered person opting to pay State tax under the notification must file intimation in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option for any place of business on a PAN applies to all places of business under that PAN and is effective from the start of the financial year or from the date of registration for new registrations. Chapter II of the rules applies mutatis mutandis subject to the stated exceptions.
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