https://www.taxtmi.com/notifications?id=123468 Substituted rule 3(3A) permits provisionally or newly registered persons to opt into the composition scheme under section 10 by filing FORM GST CMP-02 by the specified date, mandates furnishing FORM GST ITC-03 within ninety days of commencing composition, and prohibits filing FORM GST TRAN-1 after ITC-03. New rule 46A allows a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons. Amendments also require a consolidated tax invoice for monthly services, impose a proviso in rule 62 on GSTR-4 filing when opting mid-quarter, and revise CMP-02, GSTR-1, GSTR-1A and GSTR-4 form entries. en-us Fri, 13 Oct 2017 00:00:00 +0530 Mon, 08 Jan 2018 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123468 Substituted rule 3(3A) permits provisionally or newly registered persons to opt into the composition scheme under section 10 by filing FORM GST CMP-02 by the specified date, mandates furnishing FORM GST ITC-03 within ninety days of commencing composition, and prohibits filing FORM GST TRAN-1 after ITC-03. New rule 46A allows a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons. Amendments also require a consolidated tax invoice for monthly services, impose a proviso in rule 62 on GSTR-4 filing when opting mid-quarter, and revise CMP-02, GSTR-1, GSTR-1A and GSTR-4 form entries. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123468