Goods and services tax rules set electronic procedures for composition scheme opt in, registration, stock declarations and cancellations. The rules prescribe electronic procedures and timelines for opting into and withdrawing from the composition levy, including required intimations (FORM GST CMP-01/02/03), stock declarations, eligibility conditions and prescribed rates; they also establish a comprehensive registration regime-provisional enrolment of existing taxpayers, validation of PAN, mobile and email, forms and timelines for grant or deemed approval (FORM GST REG-01/06/25), and detailed amendment, cancellation and revocation processes with standardised notices, replies and orders.
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.
Goods and services tax rules set electronic procedures for composition scheme opt in, registration, stock declarations and cancellations.
The rules prescribe electronic procedures and timelines for opting into and withdrawing from the composition levy, including required intimations (FORM GST CMP-01/02/03), stock declarations, eligibility conditions and prescribed rates; they also establish a comprehensive registration regime-provisional enrolment of existing taxpayers, validation of PAN, mobile and email, forms and timelines for grant or deemed approval (FORM GST REG-01/06/25), and detailed amendment, cancellation and revocation processes with standardised notices, replies and orders.
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