Composition scheme intimation required electronically, with corresponding ITC statement and cumulative return adjustment for specified months. Registered persons opting for the composition levy must electronically file FORM GST CMP-02 on the common portal, duly signed or EVC-verified or via a notified Facilitation Centre within the prescribed filing window, and furnish FORM GST ITC-03 in accordance with sub-rule (4) of rule 44 by the stipulated deadline. Separate proviso requires the condition for input tax credit to be applied cumulatively for February through August and mandates that FORM GSTR-3B for the subsequent tax period be furnished with the cumulative input tax credit adjustment 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, with corresponding ITC statement and cumulative return adjustment for specified months.
Registered persons opting for the composition levy must electronically file FORM GST CMP-02 on the common portal, duly signed or EVC-verified or via a notified Facilitation Centre within the prescribed filing window, and furnish FORM GST ITC-03 in accordance with sub-rule (4) of rule 44 by the stipulated deadline. Separate proviso requires the condition for input tax credit to be applied cumulatively for February through August and mandates that FORM GSTR-3B for the subsequent tax period be furnished with the cumulative input tax credit adjustment for those months.
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