Opting-in for Composition Scheme for FY 2021-22
Reading Time: 2 minutesGST Composition Scheme 2021-22 ,Taxpayers who were registered as a regular taxpayers in previous year , but are going to opt-in for composition scheme for 2021-22, must file Form GST ITC-03 for reversal of ITC on stocks of inputs, semi-finished goods and finished goods available with them, within 60 days from the effective date of opting in How
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