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 composition scheme stock intimation granted; deadline extended for filing Form GST CMP-03. The deadline for furnishing details of stock held immediately before the date from which the option to pay tax under the composition levy is exercised in FORM GST CMP-03 is extended, pursuant to sub rule (4) of rule 3 of the CGST Rules read with section 168 of the CGST Act and on the Council's recommendations, as communicated in Order No. 04/2017 dated 29.09.2017.
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Provisions expressly mentioned in the judgment/order text.
Extension of time for composition scheme stock intimation granted; deadline extended for filing Form GST CMP-03.
The deadline for furnishing details of stock held immediately before the date from which the option to pay tax under the composition levy is exercised in FORM GST CMP-03 is extended, pursuant to sub rule (4) of rule 3 of the CGST Rules read with section 168 of the CGST Act and on the Council's recommendations, as communicated in Order No. 04/2017 dated 29.09.2017.
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