Composition scheme option: registered persons may opt to pay state tax at a specified concessional rate by filing prescribed forms. Registered persons eligible for the composition levy may opt to pay State tax under Notification No. 2/2019 by filing Form GST CMP-02 selecting the appropriate composition category and furnishing Form GST ITC-03; new registrants may indicate the option in Form GST REG-01. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration, with Chapter II of the GST Rules applying mutatis mutandis except as modified.
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: registered persons may opt to pay state tax at a specified concessional rate by filing prescribed forms.
Registered persons eligible for the composition levy may opt to pay State tax under Notification No. 2/2019 by filing Form GST CMP-02 selecting the appropriate composition category and furnishing Form GST ITC-03; new registrants may indicate the option in Form GST REG-01. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration, with Chapter II of the GST Rules applying mutatis mutandis except as modified.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
