Composition scheme option for provisional registrants after CMP-02; must furnish ITC-03 and forgo TRAN-1 filing. The amendment permits provisional registrants and those registered under Rule 10(1) to opt for the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal by the prescribed cut off and to furnish FORM GST ITC-03 within ninety days of commencing composition; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The rules also authorise an invoice cum bill of supply for mixed taxable and exempt supplies to unregistered persons, require consolidated tax invoices for monthly service supplies, and adjust GSTR-4 filing obligations for mid quarter composition opt ins while revising related form tables for zero rated and deemed export reporting.