GST rule amendments expand composition option, revise transitional credit forms, and tighten e-way bill requirements for job work and handicrafts. Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to permit provisional registrants and registration applicants to opt for composition taxation by filing FORM GST CMP-02 before 1 October 2017 and furnishing FORM GST ITC-03 within ninety days, while barring FORM GST TRAN-1 after ITC-03. It also allows one revision of FORM GST TRAN-1 within the prescribed time or any extended period, revises appointment and salary provisions for GST bodies, requires quarterly performance reporting, and modifies e-way bill and prescribed form requirements for job work, handicraft goods, import consignments, and transitional credit.
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.
GST rule amendments expand composition option, revise transitional credit forms, and tighten e-way bill requirements for job work and handicrafts.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to permit provisional registrants and registration applicants to opt for composition taxation by filing FORM GST CMP-02 before 1 October 2017 and furnishing FORM GST ITC-03 within ninety days, while barring FORM GST TRAN-1 after ITC-03. It also allows one revision of FORM GST TRAN-1 within the prescribed time or any extended period, revises appointment and salary provisions for GST bodies, requires quarterly performance reporting, and modifies e-way bill and prescribed form requirements for job work, handicraft goods, import consignments, and transitional credit.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
