https://www.taxtmi.com/acts?id=26848 Composition levy under GST is activated through prescribed electronic intimations in the specified forms by different categories of registered persons. A provisional registrant opting for composition tax must file FORM GST CMP-01 before the appointed day or within the permitted post-appointed-day period, and late filing bars collection of tax from that day and requires supplies to be made on a bill of supply. An applicant for registration may indicate the option in Part B of FORM GST REG-01, which is treated as an intimation for composition levy. A registered person must file FORM GST CMP-02 before the financial year begins, furnish FORM GST ITC-03 within the prescribed period, and report stock in FORM GST CMP-03. en-us Thu, 22 Jun 2017 11:37:12 +0530 Sat, 27 Jun 2026 12:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26848 Composition levy under GST is activated through prescribed electronic intimations in the specified forms by different categories of registered persons. A provisional registrant opting for composition tax must file FORM GST CMP-01 before the appointed day or within the permitted post-appointed-day period, and late filing bars collection of tax from that day and requires supplies to be made on a bill of supply. An applicant for registration may indicate the option in Part B of FORM GST REG-01, which is treated as an intimation for composition levy. A registered person must file FORM GST CMP-02 before the financial year begins, furnish FORM GST ITC-03 within the prescribed period, and report stock in FORM GST CMP-03. Act-Rules GST Thu, 22 Jun 2017 11:37:12 +0530 https://www.taxtmi.com/acts?id=26848