Composition scheme intimation required electronically; deferred input tax credit aggregation must be reported in the subsequent return. Registered persons opting for the Composition Scheme must electronically file FORM GST CMP-02 and furnish FORM GST ITC-03 as prescribed; additionally, the eligibility condition for input tax credit in rule 36(4) applies cumulatively for February through August 2020, and the subsequent GSTR-3B return must include the cumulative input tax credit adjustments for those months.
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 intimation required electronically; deferred input tax credit aggregation must be reported in the subsequent return.
Registered persons opting for the Composition Scheme must electronically file FORM GST CMP-02 and furnish FORM GST ITC-03 as prescribed; additionally, the eligibility condition for input tax credit in rule 36(4) applies cumulatively for February through August 2020, and the subsequent GSTR-3B return must include the cumulative input tax credit adjustments for those months.
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