Composition scheme eligibility extended to provisional registrants who may opt in by filing prescribed intimation and furnishing ITC statement. A transitional provision permits provisionally registered persons or applicants to opt into the composition scheme by electronically filing FORM GST CMP-02 and furnishing FORM GST ITC-03 within ninety days, with a prohibition on filing FORM GST TRAN-1 after ITC-03; the rules also allow a one time revision of FORM GST TRAN-1 declarations, revise remuneration and termination terms for tribunal members, mandate e way bill generation by principals for out of state job workers and by exempted transporters of handicraft goods, and amend several forms to reflect these changes.
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 eligibility extended to provisional registrants who may opt in by filing prescribed intimation and furnishing ITC statement.
A transitional provision permits provisionally registered persons or applicants to opt into the composition scheme by electronically filing FORM GST CMP-02 and furnishing FORM GST ITC-03 within ninety days, with a prohibition on filing FORM GST TRAN-1 after ITC-03; the rules also allow a one time revision of FORM GST TRAN-1 declarations, revise remuneration and termination terms for tribunal members, mandate e way bill generation by principals for out of state job workers and by exempted transporters of handicraft goods, and amend several forms to reflect these changes.
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