https://www.taxtmi.com/notifications?id=125255 Substituted rule allows provisional or newly registered persons to opt for the composition scheme by filing FORM GST CMP-02 on the portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; FORM GST TRAN-1 cannot be filed after ITC-03. A new rule permits issuing a single invoice cum bill of supply for mixed taxable and exempt supplies to unregistered persons. Rule 54 requires a consolidated tax invoice for monthly service supplies, rule 62 mandates GSTR-4 filing for the composition period when opting mid quarter, and GSTR 1/GSTR 1A tables and form references are revised to address zero rated supplies, SEZ supplies and deemed exports. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sat, 21 Apr 2018 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125255 Substituted rule allows provisional or newly registered persons to opt for the composition scheme by filing FORM GST CMP-02 on the portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; FORM GST TRAN-1 cannot be filed after ITC-03. A new rule permits issuing a single invoice cum bill of supply for mixed taxable and exempt supplies to unregistered persons. Rule 54 requires a consolidated tax invoice for monthly service supplies, rule 62 mandates GSTR-4 filing for the composition period when opting mid quarter, and GSTR 1/GSTR 1A tables and form references are revised to address zero rated supplies, SEZ supplies and deemed exports. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125255