https://www.taxtmi.com/notifications?id=133225 Registered persons opting for the composition scheme must electronically file FORM GST CMP-02 on the common portal, signed or verified by electronic verification code, directly or via a Commissioner notified Facilitation Centre by the prescribed deadline, and furnish FORM GST ITC-03 by the subsequent deadline. The amendment requires cumulative application of input tax credit conditions over the disruption months and mandates that the return in FORM GSTR-3B for the later period include the cumulative adjustment of input tax credit for those months. en-us Thu, 21 May 2020 00:00:00 +0530 Fri, 19 Jun 2020 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133225 Registered persons opting for the composition scheme must electronically file FORM GST CMP-02 on the common portal, signed or verified by electronic verification code, directly or via a Commissioner notified Facilitation Centre by the prescribed deadline, and furnish FORM GST ITC-03 by the subsequent deadline. The amendment requires cumulative application of input tax credit conditions over the disruption months and mandates that the return in FORM GSTR-3B for the later period include the cumulative adjustment of input tax credit for those months. Notifications GST - States Thu, 21 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133225