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Intimation for composition levy

Rule 3 - Rules - COMPOSITION RULES - Goods and Services Tax - 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 opts to pay tax unde .....

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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, the registered per .....

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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 signed or verified thr .....

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rcised 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 anything contained in su .....

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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 of March, 2018, and s .....

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t 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 furnish the details of stock, including .....

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ilitation 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 Commissioner in this behalf. (5) Any intimati .....

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er. ********************* 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 vide notification no. 34/2017 dated 15. .....

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