Extension of filing period for composition scheme intimation in FORM GST CMP-01 allows later submissions under Jharkhand GST rule. The order grants an administrative extension for filing the intimation to opt for the composition levy by permitting submission of the requisite intimation in FORM GST CMP-01 under sub rule (1) of rule 3 of the Jharkhand Goods and Services Tax Rules, 2017. The extension is issued under the authority of Section 168 of the Jharkhand Goods and Services Tax Act, 2017 and is directed by the Principal Secretary cum Commissioner, Commercial Taxes Department.