https://www.taxtmi.com/notifications?id=122232 The Central Goods and Services Tax (Ninth Amendment) Rules, 2017 amend the CGST Rules, 2017 with effect from publication in the Official Gazette. The amendments permit eligible registered persons to opt for the composition scheme by filing FORM GST CMP-02, require FORM GST ITC-03 within ninety days, and bar TRAN-1 after ITC-03. They also introduce an invoice-cum-bill of supply for mixed supplies to unregistered persons, revise consolidated tax invoice provisions, adjust return filing on switching to the composition scheme mid-quarter, and update GST forms for zero-rated supplies, SEZ supplies, deemed exports, and related reporting. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sat, 27 Jun 2026 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122232 The Central Goods and Services Tax (Ninth Amendment) Rules, 2017 amend the CGST Rules, 2017 with effect from publication in the Official Gazette. The amendments permit eligible registered persons to opt for the composition scheme by filing FORM GST CMP-02, require FORM GST ITC-03 within ninety days, and bar TRAN-1 after ITC-03. They also introduce an invoice-cum-bill of supply for mixed supplies to unregistered persons, revise consolidated tax invoice provisions, adjust return filing on switching to the composition scheme mid-quarter, and update GST forms for zero-rated supplies, SEZ supplies, deemed exports, and related reporting. Notifications GST Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122232