https://www.taxtmi.com/notifications?id=123492 The amendment permits provisional registrants and 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 by the prescribed cut off and to furnish FORM GST ITC-03 within ninety days of commencing composition; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The rules also authorise an invoice cum bill of supply for mixed taxable and exempt supplies to unregistered persons, require consolidated tax invoices for monthly service supplies, and adjust GSTR-4 filing obligations for mid quarter composition opt ins while revising related form tables for zero rated and deemed export reporting. en-us Tue, 24 Oct 2017 00:00:00 +0530 Wed, 10 Jan 2018 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123492 The amendment permits provisional registrants and 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 by the prescribed cut off and to furnish FORM GST ITC-03 within ninety days of commencing composition; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The rules also authorise an invoice cum bill of supply for mixed taxable and exempt supplies to unregistered persons, require consolidated tax invoices for monthly service supplies, and adjust GSTR-4 filing obligations for mid quarter composition opt ins while revising related form tables for zero rated and deemed export reporting. Notifications GST - States Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123492