https://www.taxtmi.com/notifications?id=132607 Registered persons opting for the composition scheme for 2020-21 must electronically file FORM GST CMP-02 on the common portal, signed or verified by electronic verification code or through a Commissioner notified Facilitation Centre, and furnish FORM GST ITC-03 in accordance with rule 44(4) by the prescribed cutoff. Additionally, the proviso to rule 36(4) makes the input tax credit condition cumulative for February through August 2020, requiring the September 2020 FORM GSTR-3B to reflect the cumulative input tax credit adjustments for those months. en-us Wed, 15 Apr 2020 00:00:00 +0530 Wed, 22 Apr 2020 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132607 Registered persons opting for the composition scheme for 2020-21 must electronically file FORM GST CMP-02 on the common portal, signed or verified by electronic verification code or through a Commissioner notified Facilitation Centre, and furnish FORM GST ITC-03 in accordance with rule 44(4) by the prescribed cutoff. Additionally, the proviso to rule 36(4) makes the input tax credit condition cumulative for February through August 2020, requiring the September 2020 FORM GSTR-3B to reflect the cumulative input tax credit adjustments for those months. Notifications GST - States Wed, 15 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132607