Goods and Services Tax – GST Dated:- 25-3-2021 – News – 1. How to opt-in for Composition Scheme: The eligible registered taxpayers, who want to opt-in for composition scheme for the FY 2021-22, need to file FORM GST CMP-02 application, on or before 31st March, 2021, post login on GST portal. The taxpayers may navigate as follows: Log-in Services Registration Application to opt for Composition Levy Filing form GST CMP-02 File application under DSC/EVC Once Form GST CMP-02 application is filed, the composition scheme will be available to the taxpayer, w.e.f. 1st April 2021. The taxpayers already opted in for composition scheme earlier are not required to opt in again f
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ripura Uttarakhand. supplying services and/or mixed supplies having aggregate turnover of previous FY upto ₹ 50 lakhs. 3. Who is not eligible for opting in composition scheme: Suppliers of the goods/services who are not liable to pay tax under GST Inter-State outward suppliers of goods/services Taxpayers supplying goods through e-commerce operators who are required to collect tax under sec 52 The manufacturers of notified goods like Ice cream and other edible ice, whether or not containing cocoa, tobacco and manufactured tobacco substitutes, Pan Masala Aerated water 4. For more details click on:
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