https://www.taxtmi.com/notifications?id=133560 The amendment mandates that persons opting for the composition scheme must electronically file FORM GST CMP-02 and furnish FORM GST ITC-03 as required, and that the condition in rule 36(4) applies cumulatively for February-August with the September GSTR-3B to include cumulative input tax credit adjustments. en-us Tue, 14 Jul 2020 00:00:00 +0530 Sat, 18 Jul 2020 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133560 The amendment mandates that persons opting for the composition scheme must electronically file FORM GST CMP-02 and furnish FORM GST ITC-03 as required, and that the condition in rule 36(4) applies cumulatively for February-August with the September GSTR-3B to include cumulative input tax credit adjustments. Notifications GST - States Tue, 14 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133560