Composition scheme opt-in: registered persons may opt to pay tax under section 10 by filing FORM GST CMP-02. Registered persons provisionally registered or holding a registration certificate may opt to pay tax under section 10 from the first day of the month following filing FORM GST CMP-02 on the common portal (directly or via a notified Facilitation Centre) by the prescribed cutoff; they must furnish FORM GST ITC-03 within ninety days of commencing composition liability and, after furnishing ITC-03, are not permitted to file FORM GST TRAN-1.
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 opt-in: registered persons may opt to pay tax under section 10 by filing FORM GST CMP-02.
Registered persons provisionally registered or holding a registration certificate may opt to pay tax under section 10 from the first day of the month following filing FORM GST CMP-02 on the common portal (directly or via a notified Facilitation Centre) by the prescribed cutoff; they must furnish FORM GST ITC-03 within ninety days of commencing composition liability and, after furnishing ITC-03, are not permitted to file FORM GST TRAN-1.
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