Composition scheme intimation required electronically by specified date, with corresponding input tax credit statement and cumulative GSTR-3B adjustment. Composition scheme electors for financial year 2020-21 opting under section 10 must electronically file FORM GST CMP-02, verified electronically or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 under rule 44(4) by the stipulated date. Separately, rule 36(4) input tax credit conditions apply cumulatively for February-August 2020, and the GSTR-3B for September 2020 must include the cumulative ITC 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 by specified date, with corresponding input tax credit statement and cumulative GSTR-3B adjustment.
Composition scheme electors for financial year 2020-21 opting under section 10 must electronically file FORM GST CMP-02, verified electronically or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 under rule 44(4) by the stipulated date. Separately, rule 36(4) input tax credit conditions apply cumulatively for February-August 2020, and the GSTR-3B for September 2020 must include the cumulative ITC adjustment for those months.
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