Composition levy option must be elected before the financial year begins; prior electronic intimation required. The option to pay tax under the composition levy must be exercised by giving electronic intimation in FORM GST CMP-02 prior to the commencement of the ... Summary
Composition levy option must be elected before the financial year begins; prior electronic intimation required.
The option to pay tax under the composition levy must be exercised by giving electronic intimation in FORM GST CMP-02 prior to the commencement of the relevant financial year under the Central Goods and Services Tax Rules, 2017.
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