https://www.taxtmi.com/notifications?id=124247 Substituted rule 3(3A) allows 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 prohibition on filing FORM GST TRAN-1 after ITC-03; rule 62 proviso requires mid-quarter composition opt-ins to file FORM GSTR-4 for the period tax was paid and other applicable returns for the prior part of the quarter; invoicing and forms are amended including authorisation of an "invoice-cum-bill of supply", replacement of "tax invoice" with "consolidated tax invoice", and revisions to GSTR-1, GSTR-1A and GSTR-4 table and instruction entries. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 22 Feb 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124247 Substituted rule 3(3A) allows 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 prohibition on filing FORM GST TRAN-1 after ITC-03; rule 62 proviso requires mid-quarter composition opt-ins to file FORM GSTR-4 for the period tax was paid and other applicable returns for the prior part of the quarter; invoicing and forms are amended including authorisation of an "invoice-cum-bill of supply", replacement of "tax invoice" with "consolidated tax invoice", and revisions to GSTR-1, GSTR-1A and GSTR-4 table and instruction entries. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124247