https://www.taxtmi.com/notifications?id=122367 Registered persons with provisional or regular registration may opt into the Composition Scheme by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days of commencing composition payments; furnishing ITC-03 precludes filing FORM GST TRAN-1. A single invoice-cum-bill of supply is permitted for mixed taxable and exempt supplies to unregistered persons, and consolidated tax invoicing for monthly service supplies is authorized. Quarterly return obligations are adjusted for mid-quarter composition opt-ins and GSTR form tables for zero-rated and SEZ/ deemed export supplies are revised. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 26 Oct 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122367 Registered persons with provisional or regular registration may opt into the Composition Scheme by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days of commencing composition payments; furnishing ITC-03 precludes filing FORM GST TRAN-1. A single invoice-cum-bill of supply is permitted for mixed taxable and exempt supplies to unregistered persons, and consolidated tax invoicing for monthly service supplies is authorized. Quarterly return obligations are adjusted for mid-quarter composition opt-ins and GSTR form tables for zero-rated and SEZ/ deemed export supplies are revised. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122367