Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees – (i) In relation to supply of goods; or (ii) For reasons other than supply; or (iii) Due to inward supply from an unregistered person, Shall, before commencement of movement, furnish information relating to the said goods in Part A of Form GST INS – 01, electronically on the common portal and
Where more than one registered persons are having same permanent account number (PAN), the registered person shall not be eligible to opt for Composition Levy unless all such registered persons opt to pay tax under the said composition levy.
