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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Extension of time for composition scheme stock intimation under GST rules; administrative deadline for filing stock details notified. The Commissioner, invoking powers under the State GST rules read with the enabling Act, has extended the deadline for filing particulars of stock held immediately before the date a taxpayer opts for the composition levy, in FORM GST CMP-03, thereby superseding the earlier office order and setting a revised administrative time limit for such intimation.
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Provisions expressly mentioned in the judgment/order text.
Extension of time for composition scheme stock intimation under GST rules; administrative deadline for filing stock details notified.
The Commissioner, invoking powers under the State GST rules read with the enabling Act, has extended the deadline for filing particulars of stock held immediately before the date a taxpayer opts for the composition levy, in FORM GST CMP-03, thereby superseding the earlier office order and setting a revised administrative time limit for such intimation.
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