Composition scheme option under GST permitted via electronic intimation, with restrictions on credit declarations and one-time form revision. Provisional or newly registered persons may opt for the composition scheme by electronically filing FORM GST CMP-02 and furnishing FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be submitted; TRAN-1 may be revised once within prescribed timelines or extensions; FORM TRAN-1, GSTR-4 and EWB-01 are amended for specified entries and import shipments; governance amendments set remuneration and pension-adjusted salary for Technical Members, allow termination of Chair and Technical Members on Council recommendation with hearing, add a quarterly performance report duty, impose a minimum Commissioner service requirement, and require principals to generate e-way bills for out-of-state job-worker and certain handicraft consignments.
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 under GST permitted via electronic intimation, with restrictions on credit declarations and one-time form revision.
Provisional or newly registered persons may opt for the composition scheme by electronically filing FORM GST CMP-02 and furnishing FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be submitted; TRAN-1 may be revised once within prescribed timelines or extensions; FORM TRAN-1, GSTR-4 and EWB-01 are amended for specified entries and import shipments; governance amendments set remuneration and pension-adjusted salary for Technical Members, allow termination of Chair and Technical Members on Council recommendation with hearing, add a quarterly performance report duty, impose a minimum Commissioner service requirement, and require principals to generate e-way bills for out-of-state job-worker and certain handicraft consignments.
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