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    <title>The Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2017.</title>
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    <description>Provisional registrants or those registered under rule 10(1) may opt into the section 10 composition scheme from the first day of the month after filing FORM GST CMP-02 (by 31 March 2018), must furnish FORM GST ITC-03 within ninety days of commencing composition, and thereafter cannot file FORM GST TRAN-1. Amendments permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons, replace &quot;tax invoice&quot; with &quot;consolidated tax invoice&quot; in rule 54(2), add a proviso on GSTR-4 filing for mid-quarter composition opt-ins, and revise multiple GST forms and tables concerning zero rated supplies and deemed exports.</description>
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