Composition scheme option for provisional registrants allowed, subject to prescribed filings and limits on subsequent TRAN-1 submissions. Provisional registrants or applicants may opt into the composition scheme by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. Declarations in FORM GST TRAN-1 may be revised once electronically within the statutory period or an extension granted by the Commissioner. E-way bill rules require principals sending goods to job-workers interstate and certain exempt persons transporting handicraft goods to generate e-way bills irrespective of consignment 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 option for provisional registrants allowed, subject to prescribed filings and limits on subsequent TRAN-1 submissions.
Provisional registrants or applicants may opt into the composition scheme by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. Declarations in FORM GST TRAN-1 may be revised once electronically within the statutory period or an extension granted by the Commissioner. E-way bill rules require principals sending goods to job-workers interstate and certain exempt persons transporting handicraft goods to generate e-way bills irrespective of consignment value.
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