Composition scheme option for provisional registrants enabled after filing CMP 02 and completing ITC 03 compliance. Amendments permit provisional registrants or applicants to opt into the composition scheme by electronically filing FORM GST CMP-02 on the common portal by the specified date and to furnish FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be submitted; they also allow a one time revision of FORM GST TRAN-1 within prescribed filing windows, expand e way bill generation obligations for principals and exempted handicraft transporters irrespective of consignment value, and amend FORM GST TRAN-1, FORM GSTR-4 and FORM GST EWB 01 to clarify credit entries and import consignments.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme option for provisional registrants enabled after filing CMP 02 and completing ITC 03 compliance.
Amendments permit provisional registrants or applicants to opt into the composition scheme by electronically filing FORM GST CMP-02 on the common portal by the specified date and to furnish FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be submitted; they also allow a one time revision of FORM GST TRAN-1 within prescribed filing windows, expand e way bill generation obligations for principals and exempted handicraft transporters irrespective of consignment value, and amend FORM GST TRAN-1, FORM GSTR-4 and FORM GST EWB 01 to clarify credit entries and import consignments.
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