Composition levy opt in requires filing Form CMP 01 with eligibility, declaration and verified authorisation to migrate into the scheme. Form GST CMP 01 is the intimation by a registered person migrating from the prior law to opt for the composition levy, requiring GSTIN/provisional ID, legal and trade names, principal place of business, chosen financial year for composition, registrant category of eligibility, jurisdiction, a declaration to abide by composition conditions and a verified affirmation by the authorised signatory.
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 levy opt in requires filing Form CMP 01 with eligibility, declaration and verified authorisation to migrate into the scheme.
Form GST CMP 01 is the intimation by a registered person migrating from the prior law to opt for the composition levy, requiring GSTIN/provisional ID, legal and trade names, principal place of business, chosen financial year for composition, registrant category of eligibility, jurisdiction, a declaration to abide by composition conditions and a verified affirmation by the authorised signatory.
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