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<h1>GST Composition Scheme: File Stock Intimation via FORM GST ITC-03. Section 10 filers have 60 days; provisional 180 days.</h1> Registered persons opting for the GST Composition Scheme must file a Stock Intimation under FORM GST ITC-03. Those opting under section 10 must submit this within 60 days, while those granted provisional registration or under rule 10 must do so within 180 days. Filing the application marks the taxpayer as a composition taxpayer, but failure to file Stock Intimation or ineligibility can result in removal from the scheme. Incorrect stock details may lead to demand proceedings by tax authorities, though the Stock Intimation itself is not subject to direct approval by tax authorities.