Composition scheme opt-in permitted via portal filing, with specified ITC statement requirement and invoicing relaxations for mixed supplies. A substituted sub-rule allows provisionally or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal, electing to pay tax under section 10 from the first day of the next month, and requiring them to furnish FORM GST ITC-03 within ninety days of commencing composition liability; furnishing ITC-03 precludes filing FORM GST TRAN-1. The rules also permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and amend invoicing language to refer to a consolidated tax invoice for monthly service 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 opt-in permitted via portal filing, with specified ITC statement requirement and invoicing relaxations for mixed supplies.
A substituted sub-rule allows provisionally or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal, electing to pay tax under section 10 from the first day of the next month, and requiring them to furnish FORM GST ITC-03 within ninety days of commencing composition liability; furnishing ITC-03 precludes filing FORM GST TRAN-1. The rules also permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and amend invoicing language to refer to a consolidated tax invoice for monthly service supplies.
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