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of <h1>Registered individuals shifting to GST composition scheme must file stock details via Form GST CMP-03 per GST Composition Rules.</h1> Persons registered under the existing law and migrating to the composition levy scheme on the appointed day must submit details of their stock using Form GST CMP-03. This requirement is outlined in the GST Composition Rules, as finalized on May 18, 2017. The form is part of the statutory provisions governing the transition to the GST regime, ensuring compliance with taxation regulations.
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