Composition scheme: provisional registrants may opt electronically via FORM GST CMP 02, with declaration limits after ITC 03. Provisional registrants or applicants may opt into the composition scheme by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within the prescribed period; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. A single revision of TRAN-1 is permitted within the specified periods. Multiple timing provisions are harmonised to the period in Rule 117 or any extension by the Commissioner, and forms, e-way bill requirements, deadlines, and governance provisions for personnel and reporting are amended accordingly.
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: provisional registrants may opt electronically via FORM GST CMP 02, with declaration limits after ITC 03.
Provisional registrants or applicants may opt into the composition scheme by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within the prescribed period; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. A single revision of TRAN-1 is permitted within the specified periods. Multiple timing provisions are harmonised to the period in Rule 117 or any extension by the Commissioner, and forms, e-way bill requirements, deadlines, and governance provisions for personnel and reporting are amended accordingly.
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