Composition scheme option under section 10 allows provisional registrants to opt and requires specified return and statement filings. Certain provisional or regular registrants may opt into the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; after filing ITC-03 they cannot file FORM GST TRAN-1. The rules authorize a single 'invoice-cum-bill of supply' for mixed taxable and exempt supplies to unregistered persons, substitute 'consolidated tax invoice' wording for specified service supplies, add a GSTR-4 proviso for mid-quarter composition opt-ins, and amend GSTR-1, GSTR-1A and other forms to report zero-rated, SEZ and deemed export supplies.
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 under section 10 allows provisional registrants to opt and requires specified return and statement filings.
Certain provisional or regular registrants may opt into the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; after filing ITC-03 they cannot file FORM GST TRAN-1. The rules authorize a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons, substitute "consolidated tax invoice" wording for specified service supplies, add a GSTR-4 proviso for mid-quarter composition opt-ins, and amend GSTR-1, GSTR-1A and other forms to report zero-rated, SEZ and deemed export supplies.
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