Composition scheme opt-in permitted mid-quarter with specified filing and return adjustments for GST compliance. The amendment allows persons with provisional or regular registration to opt to pay tax under section 10 by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, precluding subsequent filing of FORM GST TRAN-1 after ITC-03. It introduces rule 46A permitting a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons, requires consolidated tax invoices for monthly services, adds a mid-quarter filing proviso to rule 62 for FORM GSTR-4, and updates multiple GST form tables and instructions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composition scheme opt-in permitted mid-quarter with specified filing and return adjustments for GST compliance.
The amendment allows persons with provisional or regular registration to opt to pay tax under section 10 by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, precluding subsequent filing of FORM GST TRAN-1 after ITC-03. It introduces rule 46A permitting a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons, requires consolidated tax invoices for monthly services, adds a mid-quarter filing proviso to rule 62 for FORM GSTR-4, and updates multiple GST form tables and instructions.
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