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Rule 3 - Intimation for composition levy
Rule 6 - Validity of composition levy
Central Goods and Services Tax Rules, 2017
The option to pay tax under composition levy would remain valid so long as conditions mentioned in Section 10 of the CGST Act, 2017 and Rule 3 to 5 of the CGST Rules, 2017 remain satisfied.
As long as the conditions are being complied with, there is no requirement for filing intimation each year.
Composition scheme validity continues while statutory conditions are met; annual intimation is not required for eligible taxpayers. The composition levy remains valid so long as statutory eligibility conditions and applicable CGST Rules are complied with; no fresh annual intimation is required if those conditions continue to be met.
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