https://www.taxtmi.com/notifications?id=124113 A person provisionally registered or granted registration may opt to pay tax under 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 payment; after furnishing ITC-03 they cannot file FORM GST TRAN-1. Those opting into composition mid quarter must file FORM GSTR-4 for the part of the quarter during which composition was paid and other applicable returns for prior periods. The amendment permits a single invoice-cum-bill of supply for supplies combining taxable and exempt items to unregistered persons and substitutes "consolidated tax invoice" terminology while revising GSTR-1 and GSTR-1A tables for zero-rated and SEZ/ deemed export reporting. en-us Fri, 17 Nov 2017 00:00:00 +0530 Sat, 10 Feb 2018 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124113 A person provisionally registered or granted registration may opt to pay tax under 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 payment; after furnishing ITC-03 they cannot file FORM GST TRAN-1. Those opting into composition mid quarter must file FORM GSTR-4 for the part of the quarter during which composition was paid and other applicable returns for prior periods. The amendment permits a single invoice-cum-bill of supply for supplies combining taxable and exempt items to unregistered persons and substitutes "consolidated tax invoice" terminology while revising GSTR-1 and GSTR-1A tables for zero-rated and SEZ/ deemed export reporting. Notifications GST - States Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124113