https://www.taxtmi.com/manuals?id=2746 Option to pay the Composition Levy requires eligible taxpayers to file prescribed electronic intimations: migrated registrants file Form GST CMP-01 within thirty days of the appointed day (late filers must issue bill of supply and cannot collect tax from the appointed day); new registrants indicate the option in Form GST REG-01; existing regular taxpayers file Form GST CMP-02 before the financial year and furnish Form GST ITC-03 within sixty days of the financial year commencement. A transitional proviso treats duly electronically verified CMP-02 submissions within a specified window as valid and prescribes a related deadline for ITC-03. en-us Thu, 18 May 2023 12:23:00 +0530 Mon, 24 Mar 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2746 Option to pay the Composition Levy requires eligible taxpayers to file prescribed electronic intimations: migrated registrants file Form GST CMP-01 within thirty days of the appointed day (late filers must issue bill of supply and cannot collect tax from the appointed day); new registrants indicate the option in Form GST REG-01; existing regular taxpayers file Form GST CMP-02 before the financial year and furnish Form GST ITC-03 within sixty days of the financial year commencement. A transitional proviso treats duly electronically verified CMP-02 submissions within a specified window as valid and prescribes a related deadline for ITC-03. Manuals GST Thu, 18 May 2023 12:23:00 +0530 https://www.taxtmi.com/manuals?id=2746