Yes. Tax will have to be paid on such supplies by the composition taxpayer

The intimation is to be filed electronically

Such a person has to electronically

Such person is required to furnish the details of stock

Yes. Such persons can give the option

No. The option is required to be given electronically

Yes Such persons need to give intimation

The registered person opting to pay tax under composition scheme

The option to pay tax under composition

There can be three situations: Situation Effective date of composition levy

The person exercising the option to pay tax under section 10 shall comply

Yes. The registered person who intends to withdraw from the composition scheme