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    <description>Amendments permit persons provisionally registered or newly applied for registration to opt into the Composition Scheme by electronically filing FORM GST CMP-02, subject to furnishing FORM GST ITC-03 within ninety days and prohibiting subsequent filing of FORM GST TRAN-1; TRAN-1 filers may revise their declaration once within the prescribed time or any extension. The rules also mandate e-way bill generation by principals for inter state job work consignments and by exempted persons transporting handicraft goods, and amend TRAN-1 and GSTR-4 formats and instructions regarding credit and document entries.</description>
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