option for the Composition Levy - GST Ready Reckoner - GST

..... Option/Intimation for the Composition Levy Rule 3 states that in order to avail this scheme, you need to file an online application to Opt for Composition Levy with the tax authorities. Taxpayers who can opt for this scheme can be categorized as below: (a) Migration of persons registered under the existing law : Any person who has been granted registration on a provisional basis shall electronically file an application in FORM GST CMP-01 on the common portal within thirty days of the appointed d .....

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option for the Composition Levy - GST Ready Reckoner - GST

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