Composition scheme option: electronic intimation enables paying tax under composition with ITC-03 filing and TRAN-1 revision and e-way bill rules Amendments permit persons provisionally registered or newly applied for registration to opt into the Composition Scheme by electronically filing FORM GST CMP-02, subject to furnishing FORM GST ITC-03 within ninety days and prohibiting subsequent filing of FORM GST TRAN-1; TRAN-1 filers may revise their declaration once within the prescribed time or any extension. The rules also mandate e-way bill generation by principals for inter state job work consignments and by exempted persons transporting handicraft goods, and amend TRAN-1 and GSTR-4 formats and instructions regarding credit and document entries.
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 option: electronic intimation enables paying tax under composition with ITC-03 filing and TRAN-1 revision and e-way bill rules
Amendments permit persons provisionally registered or newly applied for registration to opt into the Composition Scheme by electronically filing FORM GST CMP-02, subject to furnishing FORM GST ITC-03 within ninety days and prohibiting subsequent filing of FORM GST TRAN-1; TRAN-1 filers may revise their declaration once within the prescribed time or any extension. The rules also mandate e-way bill generation by principals for inter state job work consignments and by exempted persons transporting handicraft goods, and amend TRAN-1 and GSTR-4 formats and instructions regarding credit and document entries.
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