Composition scheme filing requirement: eligible taxpayers must file CMP-02 and furnish ITC-03, with cumulative ITC adjustment in GSTR-3B. The amendment mandates that persons opting for the composition scheme must electronically file FORM GST CMP-02 and furnish FORM GST ITC-03 as required, and that the condition in rule 36(4) applies cumulatively for February-August with the September GSTR-3B to include cumulative input tax credit adjustments.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme filing requirement: eligible taxpayers must file CMP-02 and furnish ITC-03, with cumulative ITC adjustment in GSTR-3B.
The amendment mandates that persons opting for the composition scheme must electronically file FORM GST CMP-02 and furnish FORM GST ITC-03 as required, and that the condition in rule 36(4) applies cumulatively for February-August with the September GSTR-3B to include cumulative input tax credit adjustments.
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