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<h1>Composition levy filing extension allows provisionally registered taxpayers additional time to submit FORM GST CMP-01.</h1> The Commissioner of State Tax, Assam, exercising powers under sub rule (1) of rule 3 of the Assam Goods and Services Tax Rules, 2017, extends the period for filing intimation in FORM GST CMP-01 until the date specified in the order for persons granted provisional registration under the provisional registration provision of rule 24 who opt to pay tax under the composition scheme.