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        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.

        <h1>Punjab GST rules: electronic intimation, stock filings and eligibility conditions for composition levy with prescribed forms and rates.</h1> Rules set electronic filing requirements and timelines for opting into the composition levy (FORM GST CMP-01, CMP-02), mandate stock and statement filings (FORM GST CMP-03, ITC-03/ITC-01), prescribe eligibility conditions (exclusions for casual/non-resident persons; restrictions on inter-state/imported or unregistered-supplier stock), require specified bill and display wording, fix category-based tax rates, and provide procedural mechanisms for withdrawal, show-cause, reply and orders (FORM GST CMP-04 to CMP-07).

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