Composition scheme opt-in allowed for provisional registrants via common portal with prescribed intimation and ITC reconciliation requirements Rule 3(3A) enables provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by intimating via FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; after furnishing ITC-03 they cannot file FORM GST TRAN-1. The amendment also adds rule 46A permitting a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revises consolidated tax invoice treatment and return obligations for mid-quarter composition opt-ins.
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 opt-in allowed for provisional registrants via common portal with prescribed intimation and ITC reconciliation requirements
Rule 3(3A) enables provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by intimating via FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; after furnishing ITC-03 they cannot file FORM GST TRAN-1. The amendment also adds rule 46A permitting a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revises consolidated tax invoice treatment and return obligations for mid-quarter composition opt-ins.
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