https://www.taxtmi.com/notifications?id=123140 A person granted provisional registration or registration under the relevant rule may opt to pay tax under the composition scheme from the first day of the month following the month in which an intimation is filed in the prescribed form on the common portal, subject to the filing deadline; such persons must furnish FORM GST ITC-03 within ninety days of commencing composition payments and shall not be permitted to furnish FORM GST TRAN-1 after ITC-03 is furnished. The rules also permit a single invoice-cum-bill of supply for supplies that are both taxable and exempt to unregistered recipients and replace "tax invoice" with "consolidated tax invoice" in specified provisions. en-us Tue, 31 Oct 2017 00:00:00 +0530 Wed, 20 Dec 2017 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123140 A person granted provisional registration or registration under the relevant rule may opt to pay tax under the composition scheme from the first day of the month following the month in which an intimation is filed in the prescribed form on the common portal, subject to the filing deadline; such persons must furnish FORM GST ITC-03 within ninety days of commencing composition payments and shall not be permitted to furnish FORM GST TRAN-1 after ITC-03 is furnished. The rules also permit a single invoice-cum-bill of supply for supplies that are both taxable and exempt to unregistered recipients and replace "tax invoice" with "consolidated tax invoice" in specified provisions. Notifications GST - States Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123140