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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Composition scheme stock intimation extended, allowing late filing of Form GST CMP-03 for eligible taxpayers until the revised deadline. Under delegated powers and the relevant GST procedural provision, the period for furnishing details of stock held immediately before the date on which the option to pay tax under the composition levy is exercised, in Form GST CMP-03, is extended to a revised deadline, superseding the earlier office order and allowing eligible taxpayers to intimate required stock particulars within the extended period.
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.
Composition scheme stock intimation extended, allowing late filing of Form GST CMP-03 for eligible taxpayers until the revised deadline.
Under delegated powers and the relevant GST procedural provision, the period for furnishing details of stock held immediately before the date on which the option to pay tax under the composition levy is exercised, in Form GST CMP-03, is extended to a revised deadline, superseding the earlier office order and allowing eligible taxpayers to intimate required stock particulars within the extended period.
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