Composition scheme opt in allowed for provisional registrants via FORM GST CMP-02, with mandatory ITC-03 and TRAN-1 restriction. Provisional registrants under rule 24 or applicants under rule 8(1) may opt to pay tax under the composition provision from the first day of October, 2017 by electronically filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days; after filing ITC-03 they are precluded from filing FORM GST TRAN-1. Related cross references in rule 3 are amended to accommodate this sub rule.
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 opt in allowed for provisional registrants via FORM GST CMP-02, with mandatory ITC-03 and TRAN-1 restriction.
Provisional registrants under rule 24 or applicants under rule 8(1) may opt to pay tax under the composition provision from the first day of October, 2017 by electronically filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days; after filing ITC-03 they are precluded from filing FORM GST TRAN-1. Related cross references in rule 3 are amended to accommodate this sub rule.
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