https://www.taxtmi.com/notifications?id=122977 Certain provisional or regular registrants may opt into the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; after filing ITC-03 they cannot file FORM GST TRAN-1. The rules authorize a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons, substitute "consolidated tax invoice" wording for specified service supplies, add a GSTR-4 proviso for mid-quarter composition opt-ins, and amend GSTR-1, GSTR-1A and other forms to report zero-rated, SEZ and deemed export supplies. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 14 Dec 2017 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122977 Certain provisional or regular registrants may opt into the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; after filing ITC-03 they cannot file FORM GST TRAN-1. The rules authorize a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons, substitute "consolidated tax invoice" wording for specified service supplies, add a GSTR-4 proviso for mid-quarter composition opt-ins, and amend GSTR-1, GSTR-1A and other forms to report zero-rated, SEZ and deemed export supplies. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122977