Composition scheme option: provisional registrants may opt in electronically and must reconcile input credit before TRAN 1 filing. Provisional registrants or applicants may opt to pay tax under the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they cannot file FORM GST TRAN-1. Declarations in FORM GST TRAN-1 may be revised once within the original time window or any Commissioner granted extension. Amendments also require principals to generate e way bills for consignments to out of state job workers irrespective of value and update form fields and reporting instructions to reflect credit transfer documents and import bill of entry details.
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: provisional registrants may opt in electronically and must reconcile input credit before TRAN 1 filing.
Provisional registrants or applicants may opt to pay tax under the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they cannot file FORM GST TRAN-1. Declarations in FORM GST TRAN-1 may be revised once within the original time window or any Commissioner granted extension. Amendments also require principals to generate e way bills for consignments to out of state job workers irrespective of value and update form fields and reporting instructions to reflect credit transfer documents and import bill of entry details.
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