Composition scheme opt-in requires CMP-02 filing, ITC-03 within ninety days, and blocks later TRAN-1 filings. Registrants provisionally registered or newly registered may opt into the composition scheme by filing FORM GST CMP-02 on the portal by the prescribed date, must furnish FORM GST ITC-03 within ninety days of commencing composition liability, and are precluded from filing FORM GST TRAN-1 after ITC-03 is filed; a mid-quarter composition opt-in requires FORM GSTR-4 for the period under composition and other applicable returns for the prior part of the quarter.
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 requires CMP-02 filing, ITC-03 within ninety days, and blocks later TRAN-1 filings.
Registrants provisionally registered or newly registered may opt into the composition scheme by filing FORM GST CMP-02 on the portal by the prescribed date, must furnish FORM GST ITC-03 within ninety days of commencing composition liability, and are precluded from filing FORM GST TRAN-1 after ITC-03 is filed; a mid-quarter composition opt-in requires FORM GSTR-4 for the period under composition and other applicable returns for the prior part of the quarter.
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