https://www.taxtmi.com/notifications?id=123919 A substituted rule permits provisional or newly registered persons to opt for the composition scheme by filing FORM GST CMP-02 on the common portal and to begin paying under section 10 from the next month; they must furnish FORM GST ITC-03 within the prescribed period and may not file FORM GST TRAN-1 after ITC-03. A proviso requires those opting mid-quarter to file FORM GSTR-4 for the period covered by composition payments and applicable returns for prior quarter periods. Additional amendments authorize an invoice-cum-bill of supply for mixed supplies, require consolidated tax invoices for monthly services, and revise related return and form tables for zero-rated and SEZ supplies. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 25 Jan 2018 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123919 A substituted rule permits provisional or newly registered persons to opt for the composition scheme by filing FORM GST CMP-02 on the common portal and to begin paying under section 10 from the next month; they must furnish FORM GST ITC-03 within the prescribed period and may not file FORM GST TRAN-1 after ITC-03. A proviso requires those opting mid-quarter to file FORM GSTR-4 for the period covered by composition payments and applicable returns for prior quarter periods. Additional amendments authorize an invoice-cum-bill of supply for mixed supplies, require consolidated tax invoices for monthly services, and revise related return and form tables for zero-rated and SEZ supplies. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123919