Further intimation every year prior to commencement of financial year :
Any registered person who opts to pay tax under section 10 shall electronically file an intimation in form GST CMP-02, duly signed, on the Common Portal, either directly or through a Facilitation Centre, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised. He shall furnish the statement in form GST ITC-3 in accordance with the provisions of rule ITC 9(4) within sixty days from the commencement of the relevant financial year – rule 1(3) of Composition Rules.
Any intimation under rule 1(1) or rule 1(3) in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same PAN.