https://www.taxtmi.com/notifications?id=132984 Registered persons opting for the composition scheme under section 10 for 2020-21 must electronically file FORM GST CMP-02 on the common portal, signed or verified via electronic verification code or through a notified Facilitation Centre, and must furnish FORM GST ITC-03 in accordance with rule 44(4). The rule 36 proviso makes the input tax credit condition cumulative for February-August 2020 and requires FORM GSTR-3B for September 2020 to include cumulative input tax credit adjustments for those months. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 27 May 2020 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132984 Registered persons opting for the composition scheme under section 10 for 2020-21 must electronically file FORM GST CMP-02 on the common portal, signed or verified via electronic verification code or through a notified Facilitation Centre, and must furnish FORM GST ITC-03 in accordance with rule 44(4). The rule 36 proviso makes the input tax credit condition cumulative for February-August 2020 and requires FORM GSTR-3B for September 2020 to include cumulative input tax credit adjustments for those months. Notifications GST - States Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132984