Composition scheme option: provisional or new registrants may opt in and must file specified GST forms, affecting invoicing and export reporting. Amendments permit provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a bar on filing FORM GST TRAN-1 thereafter; they authorize the Commissioner to extend certain filing deadlines, allow a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered recipients, require consolidated tax invoice entries for specified services, and revise GSTR and refund form tables and procedures for exports, SEZ supplies and deemed exports including electronic transmission of export details to Customs.
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 new registrants may opt in and must file specified GST forms, affecting invoicing and export reporting.
Amendments permit provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a bar on filing FORM GST TRAN-1 thereafter; they authorize the Commissioner to extend certain filing deadlines, allow a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered recipients, require consolidated tax invoice entries for specified services, and revise GSTR and refund form tables and procedures for exports, SEZ supplies and deemed exports including electronic transmission of export details to Customs.
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