https://www.taxtmi.com/notifications?id=133914 Allows late opt in to the composition scheme for 2020 21 by requiring registered persons to electronically file an intimation on the common portal, duly signed or verified, by the extended deadline and to furnish the prescribed ITC statement by the extended filing date. Requires cumulative application of the input tax credit adjustment condition across the listed months and mandates that the subsequent periodic return include a single cumulative adjustment of input tax credit as per that condition. en-us Fri, 03 Apr 2020 00:00:00 +0530 Mon, 24 Aug 2020 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133914 Allows late opt in to the composition scheme for 2020 21 by requiring registered persons to electronically file an intimation on the common portal, duly signed or verified, by the extended deadline and to furnish the prescribed ITC statement by the extended filing date. Requires cumulative application of the input tax credit adjustment condition across the listed months and mandates that the subsequent periodic return include a single cumulative adjustment of input tax credit as per that condition. Notifications GST - States Fri, 03 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133914