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Rule3
The Central Goods and Services Tax Rules, 2017

Intimation for composition levy

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 09 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017 Cited by 7 provisions

Rule 3 of the Central Goods and Services Tax Rules, 2017 deals with intimation for composition levy. Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10 , shall electronically file an intimation in FORM GST CMP-01 , duly signed or verified through electronic verification code, on the common portal, The Act came into force on 22 Jun 2017.

(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10 , shall electronically file an intimation in FORM GST CMP-01 , duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf:

Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.

(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01 , which shall be considered as an intimation to pay tax under the said section.

(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02 , duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub- rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year: 1 [ Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02 , duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.] 2 [(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of 3 [one hundred and eighty days] from the day on which such person commences to pay tax under section 10 :

Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.] (4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall furnish the details of stock, including the inward supply of goods received from unregistered persons, held by him on the day preceding the date from which he opts to pay tax under the said section, electronically, in FORM GST CMP-03 , on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within a period of 4 [ninety days] from the date on which the option for composition levy is exercised or within such further period as may be extended by the Commissioner in this behalf.

(5) Any intimation under sub-rule (1) or sub-rule (3) 5 [or sub-rule (3A)] in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GSTCMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, before the said date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4)of rule 44 within a period of ninety days from the said date:

Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished." which was inserted vide Notification No.34/2017 -CT dated. 15.09.2017."

Amendment notes

1. Inserted (w.e.f. 31.03.2020) vide Notification No. 30/2020 - CT dated.03.04.2020.

2. Substituted vide Notification No.45/2017 -CT dated. 13.10.2017 for "(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has

3. Substituted for the word "ninety days" vide Notification No. 03/2018 - CT dated. 23.01.2018.

4. Substituted for the word "sixty" with effect from 17.08.2017 vide Notification No. 22/2017 - CT dated. 17.08.2017.

5. Inserted vide Notification No.34/2017 - CT dated. 15.09.2017.

Rule 3, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. r. 10 Issue of registration certificate

Referred to by 7

  1. r. 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
  2. r. 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
  3. r. 85 Electronic Liability Register
  4. r. 89 Application for refund of tax, interest, penalty, fees or any other amount
  5. r. 96 Refund of integrated tax paid on goods 1 [or services] exported out of India
  6. r. 138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill
  7. r. 138E Restriction on furnishing of information in PART A of FORM GST EWB-01

Questions about Rule 3

What does Rule 3 of the Central Goods and Services Tax Rules deal with?

Rule 3 of the Central Goods and Services Tax Rules is headed "Intimation for composition levy". Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10 , shall electronically file an intimation in FORM GST CMP-01 , duly signed or verified through electronic verification code, on the common portal,

How do I find court cases under Rule 3 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 3, rule 3 CGST Rules 2017, rule 3 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 3 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 10 (Issue of registration certificate), so none of them can safely be read on its own. 7 other provisions in this corpus refer back to it.

When did Rule 3 of the Central Goods and Services Tax Rules come into force?

Rule 3 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 3, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.