Composition levy, transitional credit, and e-way bill rules were expanded under the GST amendment. Amends the Central Goods and Services Tax Rules, 2017 to permit a person provisionally registered or applying for registration to opt for the composition levy by filing FORM GST CMP-02 and to file FORM GST ITC-03 within ninety days, while barring FORM GST TRAN-1 after ITC-03 is furnished. It also allows revision of FORM GST TRAN-1 once within the prescribed time, revises appointment and salary conditions for Tribunal members, adds quarterly performance reporting, expands e-way bill requirements for inter-State job work and handicraft goods, and updates prescribed transitional and compliance forms.
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Provisions expressly mentioned in the judgment/order text.
Composition levy, transitional credit, and e-way bill rules were expanded under the GST amendment.
Amends the Central Goods and Services Tax Rules, 2017 to permit a person provisionally registered or applying for registration to opt for the composition levy by filing FORM GST CMP-02 and to file FORM GST ITC-03 within ninety days, while barring FORM GST TRAN-1 after ITC-03 is furnished. It also allows revision of FORM GST TRAN-1 once within the prescribed time, revises appointment and salary conditions for Tribunal members, adds quarterly performance reporting, expands e-way bill requirements for inter-State job work and handicraft goods, and updates prescribed transitional and compliance forms.
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