https://www.taxtmi.com/notifications?id=123598 Rule 3(3A) enables provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by intimating via FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; after furnishing ITC-03 they cannot file FORM GST TRAN-1. The amendment also adds rule 46A permitting a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revises consolidated tax invoice treatment and return obligations for mid-quarter composition opt-ins. en-us Wed, 15 Nov 2017 00:00:00 +0530 Tue, 16 Jan 2018 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123598 Rule 3(3A) enables provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by intimating via FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; after furnishing ITC-03 they cannot file FORM GST TRAN-1. The amendment also adds rule 46A permitting a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revises consolidated tax invoice treatment and return obligations for mid-quarter composition opt-ins. Notifications GST - States Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123598