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<h1>Assam Extends Deadline for GST Composition Levy Stock Details to Oct 31, 2017, per Rule 3(4) of GST Rules.</h1> The Government of Assam has extended the deadline for submitting details of stock held before opting for the composition levy under the GST regime. This extension, authorized by the Commissioner of State Tax, Assam, allows businesses to submit this information in FORM GST CMP-03 until October 31, 2017. This decision follows the recommendations of the GST Council and is in accordance with sub-rule (4) of rule 3 of the Assam Goods and Services Tax Rules, 2017.