• GST Act & Ruling

    Goods & Service Taxes (GST) COMPOSITION RULES

    GST COMPOSITION RULES 1. Intimation for composition levy (1) Any person who has been granted registration on a provisional basis under sub-rule (1) of rule Registration.16 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed, on the Common Portal, either directly or through a…

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