https://www.taxtmi.com/notifications?id=132794 Registered persons opting for the composition scheme must electronically file an intimation in FORM GST CMP-02, verified electronically or via a Facilitation Centre, and furnish FORM GST ITC-03 as required by rule 44(4). A cumulative input tax credit condition applies for the specified months in early-to-mid 2020, and the subsequent FORM GSTR-3B return must incorporate cumulative adjustments of input tax credit for those months as prescribed by the proviso to rule 36(4). en-us Wed, 06 May 2020 00:00:00 +0530 Fri, 08 May 2020 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132794 Registered persons opting for the composition scheme must electronically file an intimation in FORM GST CMP-02, verified electronically or via a Facilitation Centre, and furnish FORM GST ITC-03 as required by rule 44(4). A cumulative input tax credit condition applies for the specified months in early-to-mid 2020, and the subsequent FORM GSTR-3B return must incorporate cumulative adjustments of input tax credit for those months as prescribed by the proviso to rule 36(4). Notifications GST - States Wed, 06 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132794