Change in Rule 19(1) under GST

372 views 1 replies

Earlier

Rule 19(1) referred only to FORM GST REG-10 which used for registration cancellation by non-residents.

Now

It also includes FORM GST CMP-02, enabling composition taxpayers to use it for intimation purposes.

Replies (1)

You're highlighting an update to Rule 19(1) of the CGST Rules.

Key Update The rule now includes FORM GST CMP-02, in addition to FORM GST REG-10, for intimation purposes.

FORM GST REG-10 Used by non-residents for registration cancellation.

FORM GST CMP-02 Used by composition taxpayers for intimation purposes, such as: - Intimating withdrawal from the composition scheme - Intimating changes in business details This update provides a convenient option for composition taxpayers to intimate changes or withdrawals from the composition scheme using FORM GST CMP-02.

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