Option for Composition Levy requires eligible taxpayers to file prescribed electronic forms to opt into simplified GST compliance. Option to pay the Composition Levy requires eligible taxpayers to file prescribed electronic intimations: migrated registrants file Form GST CMP-01 within thirty days of the appointed day (late filers must issue bill of supply and cannot collect tax from the appointed day); new registrants indicate the option in Form GST REG-01; existing regular taxpayers file Form GST CMP-02 before the financial year and furnish Form GST ITC-03 within sixty days of the financial year commencement. A transitional proviso treats duly electronically verified CMP-02 submissions within a specified window as valid and prescribes a related deadline for ITC-03.
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.
Option for Composition Levy requires eligible taxpayers to file prescribed electronic forms to opt into simplified GST compliance.
Option to pay the Composition Levy requires eligible taxpayers to file prescribed electronic intimations: migrated registrants file Form GST CMP-01 within thirty days of the appointed day (late filers must issue bill of supply and cannot collect tax from the appointed day); new registrants indicate the option in Form GST REG-01; existing regular taxpayers file Form GST CMP-02 before the financial year and furnish Form GST ITC-03 within sixty days of the financial year commencement. A transitional proviso treats duly electronically verified CMP-02 submissions within a specified window as valid and prescribes a related deadline for ITC-03.
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