Composition scheme opt in clarified with form-based election and restricted declaratory filings; single invoice allowed for mixed supplies. A substituted rule 3(3A) allows provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a prohibition on filing FORM GST TRAN-1 after ITC-03; rule 46A permits a single 'invoice-cum-bill of supply' for mixed taxable and exempt supplies to unregistered persons; rule 54(2) replaces 'tax invoice' with 'consolidated tax invoice' and addresses month end invoicing for services; return and form tables are also amended.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme opt in clarified with form-based election and restricted declaratory filings; single invoice allowed for mixed supplies.
A substituted rule 3(3A) allows provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a prohibition on filing FORM GST TRAN-1 after ITC-03; rule 46A permits a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons; rule 54(2) replaces "tax invoice" with "consolidated tax invoice" and addresses month end invoicing for services; return and form tables are also amended.
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