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 stock intimation for composition levy requires affected registrants to file opening stock details in FORM GST CMP-03. Extension of the time-limit for intimation of details of stock held immediately prior to commencement of the composition levy regime in FORM GST CMP-03 is authorised under the Puducherry GST framework, extending the period for registered persons opting for composition levy to furnish opening stock particulars pursuant to the rules and Act.
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 stock intimation for composition levy requires affected registrants to file opening stock details in FORM GST CMP-03.
Extension of the time-limit for intimation of details of stock held immediately prior to commencement of the composition levy regime in FORM GST CMP-03 is authorised under the Puducherry GST framework, extending the period for registered persons opting for composition levy to furnish opening stock particulars pursuant to the rules and Act.
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