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      GST

      Can the option to pay tax under composition levy be exercised at any time of the year?

      23 July, 2017

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      Rule 3 - Intimation for composition levy

      Central Goods and Services Tax Rules, 2017

      No. The option is required to be given electronically in FORM GST CMP-02, prior to the commencement of the relevant financial year

       

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      ActsIncome Tax
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