Composition scheme under gst

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Rule of ITC on closing stock as on 30th june 2017 in case of unregistered dealer under present law.
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  1. For persons who applied for fresh register under GST to opt scheme, intimation in FORM GST REG- 01 must be filed.

  2. Statement in FORM GST ITC- 3 for details of ITC relating to inputs lying in stock, inputs contained in semi-finished or finished goods within 60 days of commencement of the relevant financial year. Read more at: /forum/details.asp?mod_id=396930&offset=0

 

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