https://www.taxtmi.com/notifications?id=121868 A declarant granted provisional registration or applying under rule 8 may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they cannot later file FORM GST TRAN-1. The rules also permit one-time revision of FORM GST TRAN-1 declarations within prescribed timelines or any Commissioner-granted extension. en-us Fri, 15 Sep 2017 00:00:00 +0530 Wed, 20 Feb 2019 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121868 A declarant granted provisional registration or applying under rule 8 may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they cannot later file FORM GST TRAN-1. The rules also permit one-time revision of FORM GST TRAN-1 declarations within prescribed timelines or any Commissioner-granted extension. Notifications GST Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121868