GST registration and composition levy require electronic filing of specified forms, verification, stock disclosures, and labeling obligations. The rules require electronic filing of prescribed forms to opt for the composition levy (FORM GST CMP-01/CMP-02), submission of stock details (FORM GST CMP-03/ITC-03), compliance with eligibility conditions (exclusions for casual/non-resident persons, inter state purchases, unregistered suppliers and notified manufacturers), labeling obligations on bills and signboards, and procedures for withdrawal, denial and furnishing of stock statements on cessation, along with specified composition tax rates for eligible categories.
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.
GST registration and composition levy require electronic filing of specified forms, verification, stock disclosures, and labeling obligations.
The rules require electronic filing of prescribed forms to opt for the composition levy (FORM GST CMP-01/CMP-02), submission of stock details (FORM GST CMP-03/ITC-03), compliance with eligibility conditions (exclusions for casual/non-resident persons, inter state purchases, unregistered suppliers and notified manufacturers), labeling obligations on bills and signboards, and procedures for withdrawal, denial and furnishing of stock statements on cessation, along with specified composition tax rates for eligible categories.
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