Composition scheme option allows provisional registrants to opt in via FORM GST CMP-02 but restricts later TRAN-1 filing. Provisional registrants and recent applicants may opt into the composition scheme by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The amendment allows one-time revision of FORM GST TRAN-1 declarations within prescribed periods or any Commissioner extension, modifies officer experience requirements, revises Technical Member remuneration and termination provisions, adds a quarterly performance report obligation, clarifies e-way bill generation for inter-state job-worker consignments and handicraft transport, and updates multiple GST forms.