Composition scheme opt-in by provisional registrants requires FORM CMP-02, ITC-03 filing and bars TRAN-1 after ITC-03. Provisional registrants or those registered under rule 10(1) may opt into the section 10 composition scheme from the first day of the month after filing FORM GST CMP-02 (by 31 March 2018), must furnish FORM GST ITC-03 within ninety days of commencing composition, and thereafter cannot file FORM GST TRAN-1. Amendments permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons, replace 'tax invoice' with 'consolidated tax invoice' in rule 54(2), add a proviso on GSTR-4 filing for mid-quarter composition opt-ins, and revise multiple GST forms and tables concerning zero rated supplies and deemed exports.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme opt-in by provisional registrants requires FORM CMP-02, ITC-03 filing and bars TRAN-1 after ITC-03.
Provisional registrants or those registered under rule 10(1) may opt into the section 10 composition scheme from the first day of the month after filing FORM GST CMP-02 (by 31 March 2018), must furnish FORM GST ITC-03 within ninety days of commencing composition, and thereafter cannot file FORM GST TRAN-1. Amendments permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons, replace "tax invoice" with "consolidated tax invoice" in rule 54(2), add a proviso on GSTR-4 filing for mid-quarter composition opt-ins, and revise multiple GST forms and tables concerning zero rated supplies and deemed exports.
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