Composition scheme opt-in deadline extended; intimation in Form GST CMP-02 and statement in Form GST ITC-03 required. The corrigendum extends the deadline for a registered person to opt for payment of State tax @ 3% by filing intimation in FORM GST CMP-02 selecting 'Any other supplier eligible for composition levy' and requires such person to furnish a statement in FORM GST ITC-03 as per sub rule (3) of rule 3.
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Composition scheme opt-in deadline extended; intimation in Form GST CMP-02 and statement in Form GST ITC-03 required.
The corrigendum extends the deadline for a registered person to opt for payment of State tax @ 3% by filing intimation in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and requires such person to furnish a statement in FORM GST ITC-03 as per sub rule (3) of rule 3.
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