What is the frequency for filing Form GST ITC-03
What is the frequency for filing Form GST ITC-03?
The registered person can file ‘Form GST ITC-03’ only once in a financial year for opting for composition scheme. For reversal/payment of tax in case of exemption of supplies. It can be filed multiple times, as and when notifications exempting such supplies are issued by Government or once in cases of cancellation of registration. You can read what is FORM GST ITC 03 on our website. It is required to be filed for reversal of ITC. Format of this form is also available on our website. Also you can access it on GSTN portal. You need to login with your credentials on GSTN portal.
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