Composition scheme option permits provisional or registered taxpayers to opt, triggers ITC-03 filing and restricts FORM GST TRAN-1 thereafter. Taxpayers with provisional or full registration may opt into the composition scheme from the month after filing FORM GST CMP-02; they must furnish FORM GST ITC-03 within ninety days of commencing composition and are barred from filing FORM GST TRAN-1 thereafter. If composition begins mid-quarter, the registrant must file FORM GSTR-4 for the period under composition and applicable returns for earlier portions of the quarter. Procedural amendments permit an 'invoice-cum-bill of supply' for mixed supplies to unregistered persons, replace 'tax invoice' with 'consolidated tax invoice' for monthly services, and revise GSTR-1/GSTR-1A tables to detail zero-rated, SEZ and deemed export supplies.
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 permits provisional or registered taxpayers to opt, triggers ITC-03 filing and restricts FORM GST TRAN-1 thereafter.
Taxpayers with provisional or full registration may opt into the composition scheme from the month after filing FORM GST CMP-02; they must furnish FORM GST ITC-03 within ninety days of commencing composition and are barred from filing FORM GST TRAN-1 thereafter. If composition begins mid-quarter, the registrant must file FORM GSTR-4 for the period under composition and applicable returns for earlier portions of the quarter. Procedural amendments permit an "invoice-cum-bill of supply" for mixed supplies to unregistered persons, replace "tax invoice" with "consolidated tax invoice" for monthly services, and revise GSTR-1/GSTR-1A tables to detail zero-rated, SEZ and deemed export supplies.
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