Composition scheme option extended: provisional registrants may opt via FORM GST CMP-02 and file FORM GST ITC-03. A substituted rule 3(3A) allows provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition payments; they are prohibited from filing FORM GST TRAM-I after furnishing FORM GST ITC-93. A proviso to rule 62 requires those opting into composition from a non-quarter-start month to file FORM GSTR-4 for the composition portion of that quarter and returns for the prior portion.
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 extended: provisional registrants may opt via FORM GST CMP-02 and file FORM GST ITC-03.
A substituted rule 3(3A) allows provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition payments; they are prohibited from filing FORM GST TRAM-I after furnishing FORM GST ITC-93. A proviso to rule 62 requires those opting into composition from a non-quarter-start month to file FORM GSTR-4 for the composition portion of that quarter and returns for the prior portion.
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