https://www.taxtmi.com/article/detailed?id=13720 Entities making zero rated supplies must submit a Letter of Undertaking for the upcoming year; exports performed under bond or LUT must satisfy Rule 96A timing and foreign exchange receipt conditions or be deemed domestic supplies. Eligible taxpayers must electronically opt into the Composition Scheme via FORM GST CMP 02 and provide FORM GST ITC 03 within the prescribed period; taxpayers must also elect QRMP participation and start a new invoice series for the new financial year. en-us Wed, 05 Mar 2025 07:52:50 +0530 Wed, 05 Mar 2025 07:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13720 Entities making zero rated supplies must submit a Letter of Undertaking for the upcoming year; exports performed under bond or LUT must satisfy Rule 96A timing and foreign exchange receipt conditions or be deemed domestic supplies. Eligible taxpayers must electronically opt into the Composition Scheme via FORM GST CMP 02 and provide FORM GST ITC 03 within the prescribed period; taxpayers must also elect QRMP participation and start a new invoice series for the new financial year. Articles Goods and Services Tax - GST Wed, 05 Mar 2025 07:52:50 +0530 https://www.taxtmi.com/article/detailed?id=13720