https://www.taxtmi.com/notifications?id=133511 Registered persons opting for the composition scheme for 2020-2021 must electronically file FORM GST CMP-02, verified by signature or electronic verification code, and furnish FORM GST ITC-03 as per rule 44(4) by the prescribed date. Rule 36 now requires cumulative input tax credit conditions for February-August 2020, with the September 2020 FORM GSTR-3B to include cumulative ITC adjustments for those months. The notification is deemed effective from 3 April 2020. en-us Fri, 10 Jul 2020 00:00:00 +0530 Tue, 14 Jul 2020 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133511 Registered persons opting for the composition scheme for 2020-2021 must electronically file FORM GST CMP-02, verified by signature or electronic verification code, and furnish FORM GST ITC-03 as per rule 44(4) by the prescribed date. Rule 36 now requires cumulative input tax credit conditions for February-August 2020, with the September 2020 FORM GSTR-3B to include cumulative ITC adjustments for those months. The notification is deemed effective from 3 April 2020. Notifications GST - States Fri, 10 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133511