Rule 3. Intimation for composition levy. -
(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 under section 10,
shall electronically file an intimation in FORM GST CMP-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 appointed day, the registered person shall not collect any tax
from the appointed day but shall issue bill of supply for supplies made after
the said day.
(2) Any person who applies for registration under
sub-rule (1) of rule 8 may
give an option to pay tax under section 10 in
Part 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 through electronic verification code, on the common
portal, either directly or through a Facilitation Centre notified by the
Commissioner, prior to the commencement of the financial year for which the
option to pay tax under the aforesaid section is exercised 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:
1[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 verification code, on the common
portal, either directly or through a Facilitation Centre notified by the
Commissioner, on or before 30th day of June, 2020 and shall furnish the
statement in FORM GST ITC-03 in
accordance with the provisions of sub-rule (4) of rule 44 upto the
31st day of July, 2020.]
2[(3A) Notwithstanding anything contained in sub-rules
(1), (2) and (3), a person who has been granted registration on a provisional
basis under 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 with
effect from the first 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 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 3[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 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 the inward supply of goods received
from unregistered persons, held by him on the day preceding the date from which
he opts to pay tax under the said section, electronically, in FORM GST CMP-03,
on the common portal, either directly or through a Facilitation Centre notified
by the Commissioner, within a period of 4[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 intimation under sub-rule (1) or sub-rule
(3) 5[or sub-rule (3A)] in respect of any place of business in any
State or Union territory shall be deemed to be an intimation in respect of all
other places of business registered on the same Permanent Account Number.
