https://www.taxtmi.com/notifications?id=123908 Amendments permit provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a bar on filing FORM GST TRAN-1 thereafter; they authorize the Commissioner to extend certain filing deadlines, allow a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered recipients, require consolidated tax invoice entries for specified services, and revise GSTR and refund form tables and procedures for exports, SEZ supplies and deemed exports including electronic transmission of export details to Customs. en-us Mon, 18 Dec 2017 00:00:00 +0530 Thu, 25 Jan 2018 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123908 Amendments permit provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a bar on filing FORM GST TRAN-1 thereafter; they authorize the Commissioner to extend certain filing deadlines, allow a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered recipients, require consolidated tax invoice entries for specified services, and revise GSTR and refund form tables and procedures for exports, SEZ supplies and deemed exports including electronic transmission of export details to Customs. Notifications GST - States Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123908