https://www.taxtmi.com/notifications?id=133383 Registered persons opting for the composition levy must electronically file FORM GST CMP-02 on the common portal, duly signed or EVC-verified or via a notified Facilitation Centre within the prescribed filing window, and furnish FORM GST ITC-03 in accordance with sub-rule (4) of rule 44 by the stipulated deadline. Separate proviso requires the condition for input tax credit to be applied cumulatively for February through August and mandates that FORM GSTR-3B for the subsequent tax period be furnished with the cumulative input tax credit adjustment for those months. en-us Thu, 25 Jun 2020 00:00:00 +0530 Thu, 02 Jul 2020 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133383 Registered persons opting for the composition levy must electronically file FORM GST CMP-02 on the common portal, duly signed or EVC-verified or via a notified Facilitation Centre within the prescribed filing window, and furnish FORM GST ITC-03 in accordance with sub-rule (4) of rule 44 by the stipulated deadline. Separate proviso requires the condition for input tax credit to be applied cumulatively for February through August and mandates that FORM GSTR-3B for the subsequent tax period be furnished with the cumulative input tax credit adjustment for those months. Notifications GST - States Thu, 25 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133383