Central Goods and Services Tax (Fourth Amendment) Rules, 2020 - 30/2020 - Central GST (CGST)

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Composition scheme filing requirement: electronic intimation and ITC statement must be submitted by the taxpayer within specified deadlines. Registered persons opting for the composition scheme must electronically file FORM GST CMP-02, verified by electronic verification code or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 as required by rule 44(4) by the prescribed date. Additionally, the entitlement condition for input tax credit is to be applied cumulatively for February through August 2020, with the September 2020 GSTR-3B return to include the cumulative ITC adjustment.

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Composition scheme filing requirement: electronic intimation and ITC statement must be submitted by the taxpayer within specified deadlines.

Registered persons opting for the composition scheme must electronically file FORM GST CMP-02, verified by electronic verification code or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 as required by rule 44(4) by the prescribed date. Additionally, the entitlement condition for input tax credit is to be applied cumulatively for February through August 2020, with the September 2020 GSTR-3B return to include the cumulative ITC adjustment.

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Central Goods and Services Tax (Fourth Amendment) Rules, 2020 - 30/2020 - Central GST (CGST)

Composition scheme filing requirement: electronic intimation and ITC statement must be submitted by the taxpayer within specified deadlines.

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Composition scheme filing requirement: electronic intimation and ITC statement must be submitted by the taxpayer within specified deadlines.

Topics