Clarification regarding due date of filing of application for opting new composition scheme

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..... Rev-I)/2012-13/dsVI/180 dated 28.02.2013, which is effective w.e.f 1st April, 2013, for dealers exclusively engaged in carrying out Works Contracts. 2. In the trade circles, there is some confusion with regard to the last date for filing of application in Form WC 01 under the new Composition Scheme, by the dealers who were not under composition scheme and were paying tax under Section 3 of the DV .....

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..... plication in Form WC 01 appended to this notification within thirty days from the first day of the financial year with effect from which composition is opted,; 4. Accordingly, the existing works contract dealers paying tax under Section 3 of the Act as well as the dealers who were paying composition tax under the earlier composition scheme, are eligible to opt for this new composition scheme by f .....

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