Composition scheme option: registered persons may opt by filing CMP-02 and furnish ITC-03, altering return obligations. Registered persons provisionally registered or registered under rule 10 may opt into the composition scheme by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The amendment also permits a single 'invoice-cum-bill of supply' for mixed taxable and exempt supplies to unregistered persons and mandates a 'consolidated tax invoice' for certain monthly service supplies, while clarifying mid quarter GSTR-4 return obligations and revising related forms and tables.
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: registered persons may opt by filing CMP-02 and furnish ITC-03, altering return obligations.
Registered persons provisionally registered or registered under rule 10 may opt into the composition scheme by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The amendment also permits a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons and mandates a "consolidated tax invoice" for certain monthly service supplies, while clarifying mid quarter GSTR-4 return obligations and revising related forms and tables.
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