Extension of the time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the West Bengal Goods and Services Tax Rules, 2017
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Composition levy intimation extension: filing in FORM GST CMP-01 allowed until the extended deadline under statutory authority. An extension under section 168 authorises taxpayers to file the prescribed FORM GST CMP-01 to opt for the composition levy as required by sub rule (1) of the West Bengal GST Rules; the Commissioner of State Tax, West Bengal, has directed that the period for filing such intimation is extended to the new final date specified in the order.
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Provisions expressly mentioned in the judgment/order text.
Composition levy intimation extension: filing in FORM GST CMP-01 allowed until the extended deadline under statutory authority.
An extension under section 168 authorises taxpayers to file the prescribed FORM GST CMP-01 to opt for the composition levy as required by sub rule (1) of the West Bengal GST Rules; the Commissioner of State Tax, West Bengal, has directed that the period for filing such intimation is extended to the new final date specified in the order.
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