Option to pay tax under Section 10 allows month aligned opt in, mandates ITC-03 and updates invoice and return formats. Amendments permit persons with provisional or granted registration to opt to pay tax under section 10 from the first day of the month after filing FORM GST CMP-02 on the portal within the prescribed period, require furnishing FORM GST ITC-03 within ninety days of commencing payment under section 10 and bar filing FORM GST TRAN-1 after ITC-03 is furnished; they also allow a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revise consolidated tax invoice wording and multiple prescribed forms and tables.
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.
Option to pay tax under Section 10 allows month aligned opt in, mandates ITC-03 and updates invoice and return formats.
Amendments permit persons with provisional or granted registration to opt to pay tax under section 10 from the first day of the month after filing FORM GST CMP-02 on the portal within the prescribed period, require furnishing FORM GST ITC-03 within ninety days of commencing payment under section 10 and bar filing FORM GST TRAN-1 after ITC-03 is furnished; they also allow a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revise consolidated tax invoice wording and multiple prescribed forms and tables.
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