Which form does a regular registered GST taxpayer use to intimate an option for composition levy before the relevant financial year?
Question and options
Which form does a regular registered GST taxpayer use to intimate an option for composition levy before the relevant financial year?
Form GST CMP-01
Form GST CMP-04
Form GST CMP-03
Form GST CMP-02
Answer and explanation
Correct answer: D - Form GST CMP-02
Rule 3(3) of the CGST Rules, 2017 requires a registered person who opts for composition from the beginning of a financial year to file an intimation in FORM GST CMP-02 before the start of that year. CMP-03 then gives details of stock, and CMP-04 is the intimation of withdrawal.
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