{"id":77189,"date":"2026-10-30T09:50:09","date_gmt":"2026-10-30T09:50:09","guid":{"rendered":""},"modified":"2026-10-30T09:50:09","modified_gmt":"2026-10-30T09:50:09","slug":"belated-itc-03-compliance-requires-fresh-consideration-of-composition-levy-eligibility-and-may-affect-consequential-gst-tax-proceedings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77189","title":{"rendered":"Belated ITC-03 compliance requires fresh consideration of composition levy eligibility and may affect consequential GST tax proceedings."},"content":{"rendered":"<p>Belated ITC-03 compliance requires fresh consideration of composition levy eligibility and may affect consequential GST tax proceedings.<br \/>Case-Laws<br \/>GST<br \/>Belated filing of Form ITC-03 requires consideration when determining a taxpayer&#39;s eligibility for the composition levy under Section 10 read with Rule 3. Denial based solely on non-filing, particularly where the taxpayer&#39;s reply was not considered, should be reassessed after taking subsequent compliance and the taxpayer&#39;s response into account. Acceptance of composition eligibility may affect consequential tax proceedings under Section 74, while collection and payment of composition tax may continue without prejudice to the tax authorities&#39; rights.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105623\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belated ITC-03 compliance requires fresh consideration of composition levy eligibility and may affect consequential GST tax proceedings.Case-LawsGSTBelated filing of Form ITC-03 requires consideration when determining a taxpayer&#8217;s eligibility for the c&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77189","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77189","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77189"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77189\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}