https://www.taxtmi.com/notifications?id=124024 Taxpayers with provisional or full registration may opt into the composition scheme from the month after filing FORM GST CMP-02; they must furnish FORM GST ITC-03 within ninety days of commencing composition and are barred from filing FORM GST TRAN-1 thereafter. If composition begins mid-quarter, the registrant must file FORM GSTR-4 for the period under composition and applicable returns for earlier portions of the quarter. Procedural amendments permit an "invoice-cum-bill of supply" for mixed supplies to unregistered persons, replace "tax invoice" with "consolidated tax invoice" for monthly services, and revise GSTR-1/GSTR-1A tables to detail zero-rated, SEZ and deemed export supplies. en-us Fri, 29 Dec 2017 00:00:00 +0530 Thu, 01 Feb 2018 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124024 Taxpayers with provisional or full registration may opt into the composition scheme from the month after filing FORM GST CMP-02; they must furnish FORM GST ITC-03 within ninety days of commencing composition and are barred from filing FORM GST TRAN-1 thereafter. If composition begins mid-quarter, the registrant must file FORM GSTR-4 for the period under composition and applicable returns for earlier portions of the quarter. Procedural amendments permit an "invoice-cum-bill of supply" for mixed supplies to unregistered persons, replace "tax invoice" with "consolidated tax invoice" for monthly services, and revise GSTR-1/GSTR-1A tables to detail zero-rated, SEZ and deemed export supplies. Notifications GST - States Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124024