https://www.taxtmi.com/notifications?id=133998 A proviso to rule 3 requires registered persons opting for the composition scheme to electronically file Form GST CMP-02 (electronically verified) on the common portal or through a notified Facilitation Centre by the prescribed deadline and to furnish Form GST ITC-03 as provided in rule 44(4) by the prescribed date. A proviso to rule 36(4) applies a cumulative condition for input tax credit across February-August 2020 and requires the September 2020 Form GSTR-3B to include the cumulative adjustment of input tax credit for those months. en-us Fri, 22 May 2020 00:00:00 +0530 Tue, 01 Sep 2020 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133998 A proviso to rule 3 requires registered persons opting for the composition scheme to electronically file Form GST CMP-02 (electronically verified) on the common portal or through a notified Facilitation Centre by the prescribed deadline and to furnish Form GST ITC-03 as provided in rule 44(4) by the prescribed date. A proviso to rule 36(4) applies a cumulative condition for input tax credit across February-August 2020 and requires the September 2020 Form GSTR-3B to include the cumulative adjustment of input tax credit for those months. Notifications GST - States Fri, 22 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133998