https://www.taxtmi.com/notifications?id=124446 A substituted sub-rule allows provisionally or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal, electing to pay tax under section 10 from the first day of the next month, and requiring them to furnish FORM GST ITC-03 within ninety days of commencing composition liability; furnishing ITC-03 precludes filing FORM GST TRAN-1. The rules also permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and amend invoicing language to refer to a consolidated tax invoice for monthly service supplies. en-us Wed, 01 Nov 2017 00:00:00 +0530 Wed, 28 Feb 2018 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124446 A substituted sub-rule allows provisionally or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal, electing to pay tax under section 10 from the first day of the next month, and requiring them to furnish FORM GST ITC-03 within ninety days of commencing composition liability; furnishing ITC-03 precludes filing FORM GST TRAN-1. The rules also permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and amend invoicing language to refer to a consolidated tax invoice for monthly service supplies. Notifications GST - States Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124446