Central Goods and Services Tax (Seventh Amendment) Rules, 2017 - 34/2017 - Central GST (CGST)

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Composition scheme option allows provisional registrants to elect composition taxation via FORM GST CMP-02 before the effective date. A declarant granted provisional registration or applying under rule 8 may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they cannot later file FORM GST TRAN-1. The rules also permit one-time revision of FORM GST TRAN-1 declarations within prescribed timelines or any Commissioner-granted extension.

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.

Composition scheme option allows provisional registrants to elect composition taxation via FORM GST CMP-02 before the effective date.

A declarant granted provisional registration or applying under rule 8 may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they cannot later file FORM GST TRAN-1. The rules also permit one-time revision of FORM GST TRAN-1 declarations within prescribed timelines or any Commissioner-granted extension.

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Central Goods and Services Tax (Seventh Amendment) Rules, 2017 - 34/2017 - Central GST (CGST)

Composition scheme option allows provisional registrants to elect composition taxation via FORM GST CMP-02 before the effective date.

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Composition scheme option allows provisional registrants to elect composition taxation via FORM GST CMP-02 before the effective date.

Topics