Composition levy opt-in deadline extended, permitting eligible suppliers additional time to file CMP-02 and ITC-03 compliance. Eligible registered persons opting for the composition levy must file FORM GST CMP-02 as specified under sub rule (3) of rule 3 by selecting '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 deadline for filing the CMP-02 intimation and related ITC-03 compliance and allows reporting of implementation difficulties to the Chief Commissioner of State Tax; the corrigendum is deemed issued on the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Composition levy opt-in deadline extended, permitting eligible suppliers additional time to file CMP-02 and ITC-03 compliance.
Eligible registered persons opting for the composition levy must file FORM GST CMP-02 as specified under sub rule (3) of rule 3 by selecting "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 deadline for filing the CMP-02 intimation and related ITC-03 compliance and allows reporting of implementation difficulties to the Chief Commissioner of State Tax; the corrigendum is deemed issued on the stated effective date.
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