https://www.taxtmi.com/notifications?id=122463 Substitutes rule 3(3A) to permit provisionally or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; once ITC-03 is furnished the person is barred from subsequently filing FORM GST TRAN-1. Also introduces an invoice cum bill of supply for mixed supplies to unregistered persons, mandates consolidated tax invoices for monthly service supplies, and imposes mid quarter GSTR 4 filing rules for those opting into composition. en-us Wed, 18 Oct 2017 00:00:00 +0530 Mon, 30 Oct 2017 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122463 Substitutes rule 3(3A) to permit provisionally or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; once ITC-03 is furnished the person is barred from subsequently filing FORM GST TRAN-1. Also introduces an invoice cum bill of supply for mixed supplies to unregistered persons, mandates consolidated tax invoices for monthly service supplies, and imposes mid quarter GSTR 4 filing rules for those opting into composition. Notifications GST - States Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122463