https://www.taxtmi.com/notifications?id=132841 The amendment requires registered persons opting for the composition scheme to electronically file FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 as per sub rule (4) of rule 44 by the stipulated deadlines; these filings may be made directly or through a notified Facilitation State. It further provides that the condition for input tax credit adjustment applies cumulatively for February through August 2020 and that the FORM GSTR 3B for September 2020 must include the cumulative input tax credit adjustments for those months. en-us Wed, 08 Apr 2020 00:00:00 +0530 Wed, 13 May 2020 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132841 The amendment requires registered persons opting for the composition scheme to electronically file FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 as per sub rule (4) of rule 44 by the stipulated deadlines; these filings may be made directly or through a notified Facilitation State. It further provides that the condition for input tax credit adjustment applies cumulatively for February through August 2020 and that the FORM GSTR 3B for September 2020 must include the cumulative input tax credit adjustments for those months. Notifications GST - States Wed, 08 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132841