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<h1>West Bengal extends deadline to submit stock details for composition levy to November 30, 2017, u/r 3(4) and Section 168.</h1> The Government of West Bengal has extended the deadline for submitting details of stock held before opting for the composition levy under the West Bengal Goods and Services Tax Rules, 2017. Initially set by Order No. 12/WBGST/PRO/17-18, the deadline is now extended to November 30, 2017. This extension is authorized under sub-rule (4) of rule 3 and section 168 of the West Bengal Goods and Services Tax Act, 2017, based on recommendations from the Council. The details must be submitted using FORM GST CMP-03.