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    <title>Clarification on Migration, New Registration, Opting for Composition Scheme and Issue of Bills of Supply</title>
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    <description>Holders of a provisional identification number may opt for the composition scheme by intimating on the GST portal by the prescribed deadline; they may submit documents to obtain the registration certificate within the permitted period and meanwhile issue tax invoices using the PID. New registrants must apply within thirty days of liability and may opt for composition on filing; applicants who apply within that period may issue bills of supply for supplies made before grant of registration and may issue revised tax invoices after registration.</description>
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      <description>Holders of a provisional identification number may opt for the composition scheme by intimating on the GST portal by the prescribed deadline; they may submit documents to obtain the registration certificate within the permitted period and meanwhile issue tax invoices using the PID. New registrants must apply within thirty days of liability and may opt for composition on filing; applicants who apply within that period may issue bills of supply for supplies made before grant of registration and may issue revised tax invoices after registration.</description>
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