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-limit for intimation of stock details for composition taxpayers; filing in FORM GST CMP-03 permitted beyond original deadline. Extension of the period for furnishing particulars of stock held immediately before the date from which the option to pay tax under the composition scheme is exercised in FORM GST CMP-03 until 31st January, 2018, under powers of sub rule (4) of rule 3 read with section 168 of the Act, superseding Order No. 05/2017-Puducherry-GST.
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-limit for intimation of stock details for composition taxpayers; filing in FORM GST CMP-03 permitted beyond original deadline.
Extension of the period for furnishing particulars of stock held immediately before the date from which the option to pay tax under the composition scheme is exercised in FORM GST CMP-03 until 31st January, 2018, under powers of sub rule (4) of rule 3 read with section 168 of the Act, superseding Order No. 05/2017-Puducherry-GST.
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