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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Composition levy option: deadline for intimation of stock in FORM GST CMP-03 extended by administrative order.</h1> The period for intimation of details of stock held on the date preceding the date from which the option to pay tax under the composition levy is exercised in FORM GST CMP-03 is extended by order, issued under the applicable State GST rule and Act, thereby altering the compliance deadline for furnishing stock particulars for taxpayers opting into the composition scheme.

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