30/2020-CT provided the last date to opt for composition scheme was 30th June 2020, and ITC-03 must be filed by 31st July 2020 for FY 2020-21.
For FY 2019-20 the last date was in April 2019 only (some extensions were available briefly). Therefore, cannot be opted for previous year in the current year.
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Kolkata
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