https://www.taxtmi.com/notifications?id=134853 Composition scheme electors for financial year 2020-21 opting under section 10 must electronically file FORM GST CMP-02, verified electronically or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 under rule 44(4) by the stipulated date. Separately, rule 36(4) input tax credit conditions apply cumulatively for February-August 2020, and the GSTR-3B for September 2020 must include the cumulative ITC adjustment for those months. en-us Mon, 21 Dec 2020 00:00:00 +0530 Wed, 23 Dec 2020 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134853 Composition scheme electors for financial year 2020-21 opting under section 10 must electronically file FORM GST CMP-02, verified electronically or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 under rule 44(4) by the stipulated date. Separately, rule 36(4) input tax credit conditions apply cumulatively for February-August 2020, and the GSTR-3B for September 2020 must include the cumulative ITC adjustment for those months. Notifications GST - States Mon, 21 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134853