Composition levy opt-in deadline extended; registered persons must file CMP-02 and furnish ITC-03 by revised due date. Registered persons wishing to opt for State tax payment under the composition scheme must file FORM GST CMP-02 selecting 'Any other supplier eligible for composition levy' and shall furnish a statement in FORM GST ITC-03 under sub rule (3) of rule 3; the Corrigendum extends the deadline for such filing and corrects the requirement to furnish the ITC-03 statement.
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Provisions expressly mentioned in the judgment/order text.
Composition levy opt-in deadline extended; registered persons must file CMP-02 and furnish ITC-03 by revised due date.
Registered persons wishing to opt for State tax payment under the composition scheme must file FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and shall furnish a statement in FORM GST ITC-03 under sub rule (3) of rule 3; the Corrigendum extends the deadline for such filing and corrects the requirement to furnish the ITC-03 statement.
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