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TMI BlogIntimation for composition levyX X X X Extracts X X X X X X X X Extracts X X X X ..... 01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6[Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic veri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or before the 31st day of March, 2018, 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 5[one hundred and eighty days] from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be deemed to be an intimation in respect of all other places of business registered 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 vide notification no. 34/2017 dated 15.9.2017 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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