Composition scheme option for provisional registrants allowed by electronic intimation, with ITC reconciliation and TRAN 1 restriction. Persons with provisional registration or applicants may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; filing FORM GST TRAN 1 is barred after ITC-03. A new rule allows one-time electronic revision of FORM GST TRAN I within the prescribed or extended period. E-way bill rules require principals to generate e way bills for inter State job worker consignments and require exempt persons transporting handicraft goods inter State to generate e way bills; import consignments must use bill of entry details in FORM GST EWB 01.
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 for provisional registrants allowed by electronic intimation, with ITC reconciliation and TRAN 1 restriction.
Persons with provisional registration or applicants may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; filing FORM GST TRAN 1 is barred after ITC-03. A new rule allows one-time electronic revision of FORM GST TRAN I within the prescribed or extended period. E-way bill rules require principals to generate e way bills for inter State job worker consignments and require exempt persons transporting handicraft goods inter State to generate e way bills; import consignments must use bill of entry details in FORM GST EWB 01.
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