One of my friend was under Regular scheme till 31st March 2018 and with effect from 1st of April 2018, he switched over to Composition scheme by submitting Form CMP 02 in March 2018.
He had some raw materials and finished goods in stock as on 31.03.2018. He has not filed CMP-03 till now.
Should he necessarily file CMP 03 now? How long can he take time to file CMP 03?
Where is the provision in GST portal to file CMP 03 ? What will be the consequence if he did not file CMP 03?
| Latest response: 27/05/18 | Sort by