Composition levy intimation via prescribed form requires specified taxpayer details, declaration to abide conditions and authorised verification. Intimation to pay tax under composition levy is given through Form GST CMP-02, which requires GSTIN, legal and trade names, principal place of business, jurisdiction, category of registered person, and the financial year from which the composition scheme is opted. The filer must make a declaration to abide by composition conditions and supply a verification by an authorised signatory including name, designation, place, date and signature.
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Provisions expressly mentioned in the judgment/order text.
Composition levy intimation via prescribed form requires specified taxpayer details, declaration to abide conditions and authorised verification.
Intimation to pay tax under composition levy is given through Form GST CMP-02, which requires GSTIN, legal and trade names, principal place of business, jurisdiction, category of registered person, and the financial year from which the composition scheme is opted. The filer must make a declaration to abide by composition conditions and supply a verification by an authorised signatory including name, designation, place, date and signature.
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