Composition scheme opt-in allowed via FORM GST CMP-02; ITC-03 filing required and TRAN-1 barred after ITC-03. A new sub rule permits provisional registrants or applicants to opt for the composition scheme under section 10 by filing FORM GST CMP-02 electronically and to furnish FORM GST ITC-03 within ninety days, after which filing FORM GST TRAN-1 is barred. Rule 120A permits one revision of FORM GST TRAN-1 within the prescribed period. Rule 138 requires principals to generate e way bills for inter state job worker consignments and exempts transporting persons to generate e way bills for handicraft goods, irrespective of value.
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 opt-in allowed via FORM GST CMP-02; ITC-03 filing required and TRAN-1 barred after ITC-03.
A new sub rule permits provisional registrants or applicants to opt for the composition scheme under section 10 by filing FORM GST CMP-02 electronically and to furnish FORM GST ITC-03 within ninety days, after which filing FORM GST TRAN-1 is barred. Rule 120A permits one revision of FORM GST TRAN-1 within the prescribed period. Rule 138 requires principals to generate e way bills for inter state job worker consignments and exempts transporting persons to generate e way bills for handicraft goods, irrespective of value.
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