Section 3(3A) in The Central Goods and Services Tax Rules, 2017
(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 [one hundred and eighty days] [Substituted by Notification No. G.S.R. 1251(E), dated 13.10.2017 (w.e.f. 19.6.2017).] 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.]
