Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
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Intimation of stock for composition levy: filing period extended for FORM GST CMP-03 under applicable GST rules. The deadline for furnishing details of stock held immediately before exercising the composition levy option in FORM GST CMP-03 is extended by administrative order under sub rule (4) of rule 3 of the Nagaland GST Rules and section 168 of the Nagaland GST Act, on the recommendation of the Council, and applies to taxpayers opting for the composition scheme who must intimate prescribed stock particulars within the extended period.
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Provisions expressly mentioned in the judgment/order text.
Intimation of stock for composition levy: filing period extended for FORM GST CMP-03 under applicable GST rules.
The deadline for furnishing details of stock held immediately before exercising the composition levy option in FORM GST CMP-03 is extended by administrative order under sub rule (4) of rule 3 of the Nagaland GST Rules and section 168 of the Nagaland GST Act, on the recommendation of the Council, and applies to taxpayers opting for the composition scheme who must intimate prescribed stock particulars within the extended period.
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