https://www.taxtmi.com/notifications?id=122671 Provisional or newly registered persons may opt for the composition scheme by filing FORM GST CMP-02 on the common portal or through a notified Facilitation Centre; they must furnish FORM GST ITC-03 within ninety days of commencing composition taxation and, after furnishing ITC-03, cannot submit FORM GST TRAN-1. A person opting for composition from a month that is not the first month of a quarter must file FORM GSTR-4 for the period of the quarter during which composition was paid and continue to file applicable returns for prior periods of that quarter. en-us Fri, 13 Oct 2017 00:00:00 +0530 Tue, 14 Nov 2017 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122671 Provisional or newly registered persons may opt for the composition scheme by filing FORM GST CMP-02 on the common portal or through a notified Facilitation Centre; they must furnish FORM GST ITC-03 within ninety days of commencing composition taxation and, after furnishing ITC-03, cannot submit FORM GST TRAN-1. A person opting for composition from a month that is not the first month of a quarter must file FORM GSTR-4 for the period of the quarter during which composition was paid and continue to file applicable returns for prior periods of that quarter. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122671