Composition scheme option: procedural filing and invoicing changes affect eligibility to switch and required returns. A person provisionally registered or granted registration may opt to pay tax under 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 payment; after furnishing ITC-03 they cannot file FORM GST TRAN-1. Those opting into composition mid quarter must file FORM GSTR-4 for the part of the quarter during which composition was paid and other applicable returns for prior periods. The amendment permits a single invoice-cum-bill of supply for supplies combining taxable and exempt items to unregistered persons and substitutes 'consolidated tax invoice' terminology while revising GSTR-1 and GSTR-1A tables for zero-rated and SEZ/ deemed export reporting.
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: procedural filing and invoicing changes affect eligibility to switch and required returns.
A person provisionally registered or granted registration may opt to pay tax under 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 payment; after furnishing ITC-03 they cannot file FORM GST TRAN-1. Those opting into composition mid quarter must file FORM GSTR-4 for the part of the quarter during which composition was paid and other applicable returns for prior periods. The amendment permits a single invoice-cum-bill of supply for supplies combining taxable and exempt items to unregistered persons and substitutes "consolidated tax invoice" terminology while revising GSTR-1 and GSTR-1A tables for zero-rated and SEZ/ deemed export reporting.
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