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of <h1>India extends deadline for stock details submission under CGST Act to January 31, 2018. Applicable to FORM GST CMP-03.</h1> The Government of India has extended the deadline for submitting details of stock held before opting for the composition levy under the Central Goods and Services Tax (CGST) Act, 2017. Initially set by Order No. 05/2017-GST, the new deadline for filing FORM GST CMP-03 is now 31st January 2018. This extension is enacted under the authority of sub-rule (4) of rule 3 of the CGST Rules, 2017, and section 168 of the CGST Act, 2017, following recommendations from the Council.
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