https://www.taxtmi.com/notifications?id=122528 A substituted rule 3(3A) allows provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a prohibition on filing FORM GST TRAN-1 after ITC-03; rule 46A permits a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons; rule 54(2) replaces "tax invoice" with "consolidated tax invoice" and addresses month end invoicing for services; return and form tables are also amended. en-us Wed, 25 Oct 2017 00:00:00 +0530 Fri, 03 Nov 2017 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122528 A substituted rule 3(3A) allows provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a prohibition on filing FORM GST TRAN-1 after ITC-03; rule 46A permits a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons; rule 54(2) replaces "tax invoice" with "consolidated tax invoice" and addresses month end invoicing for services; return and form tables are also amended. Notifications GST - States Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122528