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        Case ID :
        GST - States

        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 intimation of stock for composition levy in FORM GST CMP-03; filing deadline extended by official order. Extension of time for furnishing details of stock held on the day preceding commencement of the composition option, to be submitted in FORM GST CMP-03, superseding the earlier prescribed timeline and altering the filing deadline for intimation required when a taxable person opts for the composition levy under the state GST framework.
                          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.

                                Extension of time for intimation of stock for composition levy in FORM GST CMP-03; filing deadline extended by official order.

                                Extension of time for furnishing details of stock held on the day preceding commencement of the composition option, to be submitted in FORM GST CMP-03, superseding the earlier prescribed timeline and altering the filing deadline for intimation required when a taxable person opts for the composition levy under the state GST framework.


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