Rule 3(1) of CGST Rules:
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.
- This rule is applicable for the person who has been migrated from existing registration. It means the person was already been registered under existing law. He may be registered in Excise and/or Service Tax and/or Vat.
- This rule is not applicable for the person who was not registered earlier and has applied for the first time under GST regime.
- The person is fulfilling all basic conditions required to be registered under composition levy scheme.
- The intimation for composition levy shall be filed in FORM GST CMP-01.
- The intimation is required to be filed before the appointed date i.e 1st July 2017. If a person fail to submit intimation before 1st July can file within 30 days (which was extended later to 90 days) from the appointed date.
- As the 90 days has also been passed, there is relevancy of this rule as of now.
- Only one point has to be taken care as on today that, even a person has applied after 1st July 2017 but with in specified time limit, can not collect tax on supply made by him.
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