( 1) Any person who has b.:cn granlcd registration on n provisional basis under clause (b) of sub-rule ( t) of rule 24 and "vho opts to pay tax under sccti()n I 0, shall electronically file an intimation in FOR:vt GST CJVI P-01 . duly signed o r verificc.l rhro llgh e lectronic verification code. on the common portal. either directly or through a Facilitation Ct.::ntre notified by the Commissioner. prior 10 the appointed day . but not later tho:~n thirty uays after the said day. or such further period as may be c>-t<!nded by the Commi,;sioner in thi s bchal f:
Prov ided that where the intimation in f<O H M GST C :vJ P -0 I is filed after the appointed day. the registered person s hall not collect ttny lU,'( from the appointed d ay but s hall i:.sue bill of:.upply for supplies mad..: after the :,a id dny.
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
(2) Any person who applies for registration under sub-:rule (I) of rule 8 may give an option to pay tax under section l 0 in Part B of F ORM GST REG-01 , which shall be considered as an intimation to pay tax under the said section.
(3) Any registered p(!rson who opes to pay tax under section 10 shall electronically file an intimation in F ORM 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 afon:said section is exercised and shall famish the statement in FORM C ST ITC-03 in accordance with t]1e provisions of sub-rule (4) of rule 44 \.vithin a period of sixty days from the commenccmerrl of the relevant tinancia{ year.
( 4) An; person who files an intimation under sub~rule (1) to pay tax under section I 0 shall furnjsh 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 notjficd by tbe Commissioner, within a period of sixty 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 (I) or sub-rule (3) in respect of any place of btlsiness in any State or Union territory shall be deemed to be an intimation in respect of all o ther places of business registered on the same Permanent Account Number.