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Mandatory to file a Stock Intimation

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..... ement under FORM GST ITC-03 within 60 days of the date from which Composition Levy is sought. As per [ Rule 3 sub rule 3A] a person who has been granted registration on a provisional basis as per Rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 In addition to filing the application for intimation to opt f .....

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..... t to according by State Centre Tax Authorities. However, in case it is found out by the tax authorities that the particulars of stock and ITC reversal furnished in the Stock Intimation are incorrect, the tax authorities can initiate appropriate demand proceedings from back office against you. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management In .....

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