https://www.taxtmi.com/notifications?id=123040 A substituted rule 3(3A) allows provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition payments; they are prohibited from filing FORM GST TRAM-I after furnishing FORM GST ITC-93. A proviso to rule 62 requires those opting into composition from a non-quarter-start month to file FORM GSTR-4 for the composition portion of that quarter and returns for the prior portion. en-us Thu, 02 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123040 A substituted rule 3(3A) allows provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition payments; they are prohibited from filing FORM GST TRAM-I after furnishing FORM GST ITC-93. A proviso to rule 62 requires those opting into composition from a non-quarter-start month to file FORM GSTR-4 for the composition portion of that quarter and returns for the prior portion. Notifications GST - States Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123040