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    <description>Registered persons opting for the composition scheme must intimate their option in FORM GST CMP-02 by selecting &quot;Any other supplier eligible for composition levy&quot; as listed at Sl. No.5(iii) of the form, and must furnish a statement in FORM GST ITC-03 in accordance with sub-rule (3) of rule 3; the corrigendum extends the filing deadline. Taxpayers with implementation difficulties should notify the Commissioner promptly.</description>
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      <description>Registered persons opting for the composition scheme must intimate their option in FORM GST CMP-02 by selecting &quot;Any other supplier eligible for composition levy&quot; as listed at Sl. No.5(iii) of the form, and must furnish a statement in FORM GST ITC-03 in accordance with sub-rule (3) of rule 3; the corrigendum extends the filing deadline. Taxpayers with implementation difficulties should notify the Commissioner promptly.</description>
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