Service providers opting for composition levy to file prescribed form by April 30, clarifies CBIC

Apr 08,2019

CBIC requires a registered person opting for payment of Central Tax at 3% by availing benefit of Notification No.2/2019-Central Tax (Rate) to file FORM GST CMP-02 by selecting category of registered person as “Any other supplier eligible for composition levy” as listed at Sl. No. 5(iii) by April 30, 2019; Also, requires such person to furnish a statement in FORM GST ITC03 in accordance with the provisions of sub-rule (3) of rule 3 of Central Goods and Services Tax Rules, ...


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