https://www.taxtmi.com/notifications?id=122653 Persons granted provisional registration or registration certificates may opt into the composition scheme from the first day of the month following intimation in FORM GST CMP-02 filed on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; after ITC-03 is filed they are not permitted to file FORM GST TRAN-1. Registrants opting into composition mid-quarter must file FORM GSTR-4 for the period of the quarter during which composition tax was paid and applicable returns for earlier portions of the quarter. en-us Thu, 09 Nov 2017 00:00:00 +0530 Tue, 14 Nov 2017 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122653 Persons granted provisional registration or registration certificates may opt into the composition scheme from the first day of the month following intimation in FORM GST CMP-02 filed on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; after ITC-03 is filed they are not permitted to file FORM GST TRAN-1. Registrants opting into composition mid-quarter must file FORM GSTR-4 for the period of the quarter during which composition tax was paid and applicable returns for earlier portions of the quarter. Notifications GST - States Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122653