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of <h1>India Extends GST CMP-03 Filing Deadline to October 31, 2017 u/r 3(4) for Composition Levy.</h1> The Government of India, through the Central Board of Excise and Customs, extended the deadline for submitting details of stock held before opting for the composition levy under the Central Goods and Services Tax Rules, 2017. Initially set to expire, the deadline for filing FORM GST CMP-03 has been extended to 31st October 2017. This extension is made under the authority of sub-rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017, in conjunction with section 168 of the Central Goods and Services Tax Act, 2017, based on the Council's recommendations.
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