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.
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Change in Rule 19(1) under GST
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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