Opting for composition scheme: provisional registrants may opt to pay composition tax after filing the prescribed intimation. A person granted provisional registration or registration under the relevant rule may opt to pay tax under the composition scheme from the first day of the month following the month in which an intimation is filed in the prescribed form on the common portal, subject to the filing deadline; such persons must furnish FORM GST ITC-03 within ninety days of commencing composition payments and shall not be permitted to furnish FORM GST TRAN-1 after ITC-03 is furnished. The rules also permit a single invoice-cum-bill of supply for supplies that are both taxable and exempt to unregistered recipients and replace 'tax invoice' with 'consolidated tax invoice' in specified provisions.
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.
Opting for composition scheme: provisional registrants may opt to pay composition tax after filing the prescribed intimation.
A person granted provisional registration or registration under the relevant rule may opt to pay tax under the composition scheme from the first day of the month following the month in which an intimation is filed in the prescribed form on the common portal, subject to the filing deadline; such persons must furnish FORM GST ITC-03 within ninety days of commencing composition payments and shall not be permitted to furnish FORM GST TRAN-1 after ITC-03 is furnished. The rules also permit a single invoice-cum-bill of supply for supplies that are both taxable and exempt to unregistered recipients and replace "tax invoice" with "consolidated tax invoice" in specified provisions.
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