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        Case ID :
        GST - States

        The Arunachal Pradesh Goods and Services Tax (fifth Amendment) Rules, 2017. - 31/2017-State Tax - Arunachal Pradesh SGST

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        Option to pay composition tax available to provisional registrants via electronic intimation, subject to ITC filing and TRAN form restriction. Provisionally registered persons or applicants may opt to pay tax under section 10 from the specified date by electronically filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they shall not be permitted to submit 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.

                                Option to pay composition tax available to provisional registrants via electronic intimation, subject to ITC filing and TRAN form restriction.

                                Provisionally registered persons or applicants may opt to pay tax under section 10 from the specified date by electronically filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they shall not be permitted to submit FORM GST TRAN-1.


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