Punjab GST rules: electronic intimation, stock filings and eligibility conditions for composition levy with prescribed forms and rates. 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).
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.
Punjab GST rules: electronic intimation, stock filings and eligibility conditions for composition levy with prescribed forms and rates.
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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