Composition scheme option: registered persons may opt by filing FORM GST CMP-02 to commence composition taxation next month. Provisional or newly registered persons may opt for the composition scheme by filing FORM GST CMP-02 on the common portal or through a notified Facilitation Centre; they must furnish FORM GST ITC-03 within ninety days of commencing composition taxation and, after furnishing ITC-03, cannot submit FORM GST TRAN-1. A person opting for composition from a month that is not the first month of a quarter must file FORM GSTR-4 for the period of the quarter during which composition was paid and continue to file applicable returns for prior periods of that quarter.
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: registered persons may opt by filing FORM GST CMP-02 to commence composition taxation next month.
Provisional or newly registered persons may opt for the composition scheme by filing FORM GST CMP-02 on the common portal or through a notified Facilitation Centre; they must furnish FORM GST ITC-03 within ninety days of commencing composition taxation and, after furnishing ITC-03, cannot submit FORM GST TRAN-1. A person opting for composition from a month that is not the first month of a quarter must file FORM GSTR-4 for the period of the quarter during which composition was paid and continue to file applicable returns for prior periods of that quarter.
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