Composition scheme opt-in: provisional or newly registered persons may elect composition, file prescribed intimation and furnish ITC statement. The rules allow provisional registrants or certificate holders to opt to pay tax under section 10 by filing FORM GST CMP-02 and to begin composition payments from the first day of the month following the intimation; they must furnish FORM GST ITC-03 within ninety days of commencing composition payments and are barred from filing FORM GST TRAN-1 after ITC-03. The amendments also permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revise invoicing terms to 'consolidated tax invoice,' while adding a mid quarter return filing proviso and updating several GST return forms and tables.
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: provisional or newly registered persons may elect composition, file prescribed intimation and furnish ITC statement.
The rules allow provisional registrants or certificate holders to opt to pay tax under section 10 by filing FORM GST CMP-02 and to begin composition payments from the first day of the month following the intimation; they must furnish FORM GST ITC-03 within ninety days of commencing composition payments and are barred from filing FORM GST TRAN-1 after ITC-03. The amendments also permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revise invoicing terms to "consolidated tax invoice," while adding a mid quarter return filing proviso and updating several GST return forms and tables.
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