Intimation for composition levy/ Rule ‑3 of CGST Rules 2017/ Rule‑3 of GST Composition Levy Rules

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.

• 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
• 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
• 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 six­ty 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
• Any inti­ma­tion under sub-rule (1) or sub-rule (3) 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