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        Case ID :
        GST - States

        The Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2017. - F.No.12(46)FD/Tax/2017-Pt-II-87 - Rajasthan SGST

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        Composition scheme option allows provisional registrants to opt electronically and mandates ITC-03 filing, barring TRAN-1 thereafter. Certain provisional registrants and applicants may opt for 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 submit FORM GST TRAN-1. A new rule allows a one-time revision of FORM GST TRAN-1 within prescribed or extended time. E-way bill rules require principals to generate e-way bills for interstate job-worker consignments and exempt persons to generate e-way bills for handicraft goods irrespective of value; import consignments must use bill of entry details in EWB-01.
                          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 opt electronically and mandates ITC-03 filing, barring TRAN-1 thereafter.

                                Certain provisional registrants and applicants may opt for 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 submit FORM GST TRAN-1. A new rule allows a one-time revision of FORM GST TRAN-1 within prescribed or extended time. E-way bill rules require principals to generate e-way bills for interstate job-worker consignments and exempt persons to generate e-way bills for handicraft goods irrespective of value; import consignments must use bill of entry details in EWB-01.


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