Composition levy intimation deadline extended for registered persons opting for State tax at 3% under GST. The corrigendum revises the deadline for a registered person opting for payment of State tax at 3% under the composition levy benefit. The intimation is to be filed in FORM GST CMP-02 by selecting 'Any other supplier eligible for composition levy,' and the registered person must also furnish FORM GST ITC-03. The time limit is extended to 30 September 2019.
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Provisions expressly mentioned in the judgment/order text.
Composition levy intimation deadline extended for registered persons opting for State tax at 3% under GST.
The corrigendum revises the deadline for a registered person opting for payment of State tax at 3% under the composition levy benefit. The intimation is to be filed in FORM GST CMP-02 by selecting "Any other supplier eligible for composition levy," and the registered person must also furnish FORM GST ITC-03. The time limit is extended to 30 September 2019.
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