Composition scheme option requires electronic intimation and delayed ITC reconciliation filed together with cumulative adjustment. Registered persons opting for the composition scheme must electronically file an intimation in FORM GST CMP-02 on the common portal and furnish FORM GST ITC-03 by the prescribed date; additionally, input tax credit adjustments for February through August must be cumulatively reflected in the FORM GSTR-3B return for September with the cumulative ITC adjustment incorporated.
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 option requires electronic intimation and delayed ITC reconciliation filed together with cumulative adjustment.
Registered persons opting for the composition scheme must electronically file an intimation in FORM GST CMP-02 on the common portal and furnish FORM GST ITC-03 by the prescribed date; additionally, input tax credit adjustments for February through August must be cumulatively reflected in the FORM GSTR-3B return for September with the cumulative ITC adjustment incorporated.
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