https://www.taxtmi.com/notifications?id=144890 A proviso to rule 3 permits provisionally registered persons and those registered under rule 10(1) to opt into the composition scheme by filing FORM GST CMP-02 on or before 31 March 2018 and to begin paying tax under section 10 from the first day of the month following such intimation; they must furnish FORM GST ITC-03 within ninety days of commencing composition and are prevented from filing FORM GST TRAN-1 after ITC-03 is furnished. The rules also authorize a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and amend invoicing, return and form provisions accordingly. en-us Tue, 31 Oct 2017 00:00:00 +0530 Fri, 13 Feb 2026 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144890 A proviso to rule 3 permits provisionally registered persons and those registered under rule 10(1) to opt into the composition scheme by filing FORM GST CMP-02 on or before 31 March 2018 and to begin paying tax under section 10 from the first day of the month following such intimation; they must furnish FORM GST ITC-03 within ninety days of commencing composition and are prevented from filing FORM GST TRAN-1 after ITC-03 is furnished. The rules also authorize a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and amend invoicing, return and form provisions accordingly. Notifications GST - States Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144890