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Intimation for composition levy

Rule 3 - Rules - COMPOSITION RULES - Central Goods and Services Tax Rules, 2017 - Rule 3 - Chapter II COMPOSITION RULES 3. .- (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who .....

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ioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day .....

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section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. (3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly si .....

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esaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year. 4[(3A) Notwithstanding anyt .....

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ffect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day o .....

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Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.] (4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall .....

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ortal, either directly or through a Facilitation Centre notified by the Commissioner, within a period of 1[ninety days] from the date on which the option for composition levy is exercised or within such further period as may be extended by the Commis .....

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ered on the same Permanent Account Number. ********************* Notes: 1. Substituted vide notification no. 22/2017 dated 17.8.2017, before it was read as, "sixty days" 2. Inserted vide notification no. 34/2017 dated 15.9.2017 3. Inserted .....

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