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Composition for service providers

Ralph Praveen Pinto (Partner) (24 Points)

27 March 2019

What is the procedure to opt for 6% GST by service providers ? I believe Form CMP - 02 is not applicable for them. Is any other mechanism prescribed?

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2 Replies

pritesh (CA Final student) (7101 Points)
Replied 28 March 2019

I think cmp 02 You have to file

Sunil (CA) (185 Points)
Replied 28 March 2019

CMP-02 is not applicable, as in the declaration part, reference to Section 10 is there. The notification 2/2019, which deals with 6% tax rate for Services up-t0 Rs.50L, is not issued under Section 10. It has reference to Sec. 11. There is no clarity in this regard. The only option, I feel is to give an intimation to concerned assessing officer in writing.