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Get composition scheme query

Allwynn Vince Pereira (Student CA Final ) (190 Points)

25 June 2017

for new Registration ( not holding vat no.) is there a column in the form for composition scheme or not ? Coz earlier in migration cases I dint find any composition scheme option ... pls help

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9 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177943 Points)
Replied 25 June 2017

No, For fresh registration under the scheme, intimation in FORM GST REG- 01 must be filed.

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Allwynn Vince Pereira (Student CA Final ) (190 Points)
Replied 25 June 2017

Pls explain me whole process

Allwynn Vince Pereira (Student CA Final ) (190 Points)
Replied 25 June 2017

Or send some link where I can read

Allwynn Vince Pereira (Student CA Final ) (190 Points)
Replied 25 June 2017

I am confused how to apply for composition

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 25 June 2017

You have to fill Form GST REG-01 for it.

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Allwynn Vince Pereira (Student CA Final ) (190 Points)
Replied 25 June 2017

So in dat do we have composite dealer option ?

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 25 June 2017

Yes you have

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 25 June 2017

(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.

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 25 June 2017

(2) 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 section.