According to Rule - 3 of CGST Rules, any registered person opts to pay tax under section 10 of the CGST Act, 2017 shall file an intimation in Form GST ______ prior to commencement of financial year and shall also furnish
CS Executive · Tax Laws and Practice · PYQS · December 2020
According to Rule - 3 of CGST Rules, any registered person opts to pay tax under section 10 of the CGST Act, 2017 shall file an intimation in Form GST ______ prior to commencement of financial year and shall also furnish the statement in Form GST ______ within 60 days from the commencement of relevant financial year.
Answer & Explanation:
Correct Answer: Option (B)
Official answer key: (B).
Topics: Composition Levy
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