Extension of time for intimation of stock details under composition scheme-filing in FORM GST CMP-03 permitted beyond the original deadline. Extension of the statutory time limit for furnishing details of the stock held on the day preceding the date from which a taxpayer opts for the composition levy; the Order extends the period to furnish those particulars in FORM GST CMP-03, superseding the prior administrative order and providing additional time for compliance without altering substantive eligibility or tax liability provisions of the composition scheme.