Composition scheme option allowed by electronic intimation; TRAN-1 revision permitted once; e-way bill rules clarified for inter-state movements. A new sub-rule allows provisionally registered persons or applicants to opt to pay tax under section 10 from October 1, 2017 by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be filed; rule 120A permits one revision of FORM GST TRAN-1 within its prescribed or extended period; e-way bill provisos require principals and certain exempt handlers of handicraft goods to generate e-way bills regardless of consignment value; minor form amendments to GSTR-4 and EWB-01 are also prescribed.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme option allowed by electronic intimation; TRAN-1 revision permitted once; e-way bill rules clarified for inter-state movements.
A new sub-rule allows provisionally registered persons or applicants to opt to pay tax under section 10 from October 1, 2017 by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be filed; rule 120A permits one revision of FORM GST TRAN-1 within its prescribed or extended period; e-way bill provisos require principals and certain exempt handlers of handicraft goods to generate e-way bills regardless of consignment value; minor form amendments to GSTR-4 and EWB-01 are also prescribed.
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