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        Case ID :
        GST - States

        The Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2017. - F-10-73/2017/CT/V (125)-34/2017-State Tax - Chhattisgarh SGST

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        Composition scheme opt in by provisionally registered persons via electronic intimation enables specified transitional credit procedure and bars later TRAN 1 filing. Persons granted provisional registration or applicants for registration may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after filing ITC-03 they cannot later furnish FORM GST TRAN-1. Registered persons who submitted FORM GST TRAN-1 may revise it once within the prescribed or extended period. E way bill rules and appointment, remuneration and termination provisions for appellate body members are also amended.
                          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 by provisionally registered persons via electronic intimation enables specified transitional credit procedure and bars later TRAN 1 filing.

                                Persons granted provisional registration or applicants for registration may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after filing ITC-03 they cannot later furnish FORM GST TRAN-1. Registered persons who submitted FORM GST TRAN-1 may revise it once within the prescribed or extended period. E way bill rules and appointment, remuneration and termination provisions for appellate body members are also amended.


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