https://www.taxtmi.com/notifications?id=123684 Registered persons provisionally registered or registered under rule 10 may opt into the composition scheme by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The amendment also permits a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons and mandates a "consolidated tax invoice" for certain monthly service supplies, while clarifying mid quarter GSTR-4 return obligations and revising related forms and tables. en-us Thu, 09 Nov 2017 00:00:00 +0530 Thu, 18 Jan 2018 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123684 Registered persons provisionally registered or registered under rule 10 may opt into the composition scheme by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The amendment also permits a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons and mandates a "consolidated tax invoice" for certain monthly service supplies, while clarifying mid quarter GSTR-4 return obligations and revising related forms and tables. Notifications GST - States Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123684