Composition scheme option: provisional or newly registered persons may opt under section ten after filing CMP 02 and furnishing ITC 03. A substituted rule enables 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 or via a notified Facilitation Centre within the prescribed timeline; they must furnish FORM GST ITC-03 within ninety days of commencing composition payments and are prohibited from submitting FORM GST TRAN-1 after ITC-03 is furnished.
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: provisional or newly registered persons may opt under section ten after filing CMP 02 and furnishing ITC 03.
A substituted rule enables 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 or via a notified Facilitation Centre within the prescribed timeline; they must furnish FORM GST ITC-03 within ninety days of commencing composition payments and are prohibited from submitting FORM GST TRAN-1 after ITC-03 is furnished.
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