https://www.taxtmi.com/acts?id=26848 Opting into the composition levy requires electronic intimation: provisional registrants file FORM GST CMP-01 (or indicate option in Part B of FORM GST REG-01), registered persons file FORM GST CMP-02 before the financial year and furnish FORM GST ITC-03 within the prescribed period, and persons exercising the option must submit stock and inward supply details in FORM GST CMP-03; an intimation for one place of business is deemed to apply to all places under the same PAN. en-us Thu, 22 Jun 2017 11:37:12 +0530 Thu, 09 Oct 2025 12:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26848 Opting into the composition levy requires electronic intimation: provisional registrants file FORM GST CMP-01 (or indicate option in Part B of FORM GST REG-01), registered persons file FORM GST CMP-02 before the financial year and furnish FORM GST ITC-03 within the prescribed period, and persons exercising the option must submit stock and inward supply details in FORM GST CMP-03; an intimation for one place of business is deemed to apply to all places under the same PAN. Act-Rules GST Thu, 22 Jun 2017 11:37:12 +0530 https://www.taxtmi.com/acts?id=26848