Composition scheme option: streamlined filing, ITC-03 requirement and restriction on TRAN-1, plus invoice consolidation rules. Substituted rule 3(3A) permits provisionally or newly registered persons to opt into the composition scheme under section 10 by filing FORM GST CMP-02 by the specified date, mandates furnishing FORM GST ITC-03 within ninety days of commencing composition, and prohibits filing FORM GST TRAN-1 after ITC-03. New rule 46A allows a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons. Amendments also require a consolidated tax invoice for monthly services, impose a proviso in rule 62 on GSTR-4 filing when opting mid-quarter, and revise CMP-02, GSTR-1, GSTR-1A and GSTR-4 form entries.
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 option: streamlined filing, ITC-03 requirement and restriction on TRAN-1, plus invoice consolidation rules.
Substituted rule 3(3A) permits provisionally or newly registered persons to opt into the composition scheme under section 10 by filing FORM GST CMP-02 by the specified date, mandates furnishing FORM GST ITC-03 within ninety days of commencing composition, and prohibits filing FORM GST TRAN-1 after ITC-03. New rule 46A allows a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons. Amendments also require a consolidated tax invoice for monthly services, impose a proviso in rule 62 on GSTR-4 filing when opting mid-quarter, and revise CMP-02, GSTR-1, GSTR-1A and GSTR-4 form entries.
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