Composition scheme option clarified: file prescribed forms to opt; applies to all PAN-linked places of business. Registered persons eligible for the reduced composition-like levy may opt by filing the prescribed intimation under the Himachal Pradesh GST Rules in the designated form selecting the appropriate supplier category and must furnish the specified statement of input tax credit reconciliation; new applicants may indicate the option at registration; the option applies to all places of business linked to the same Permanent Account Number and is effective from the start of the financial year or from the date of registration for new registrations.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme option clarified: file prescribed forms to opt; applies to all PAN-linked places of business.
Registered persons eligible for the reduced composition-like levy may opt by filing the prescribed intimation under the Himachal Pradesh GST Rules in the designated form selecting the appropriate supplier category and must furnish the specified statement of input tax credit reconciliation; new applicants may indicate the option at registration; the option applies to all places of business linked to the same Permanent Account Number and is effective from the start of the financial year or from the date of registration for new registrations.
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