Extension Of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the Puducherry Goods and Services Tax Rules, 2017 - Order No. 01/2017-Puducherry GST - Puducherry SGST
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Composition levy intimation deadline extended; eligible taxpayers must file FORM GST CMP-01 within the revised statutory period. An administrative order extends the period for filing intimation for enrollment under the composition levy, allowing eligible taxpayers to submit FORM GST CMP-01 within a revised filing window. The extension is issued under section 168 of the Puducherry Goods and Services Tax Act, 2017, read with sub rule (1) of rule 3 of the Puducherry Goods and Services Tax Rules, 2017, and does not change substantive eligibility or other compliance duties under the composition scheme.
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Provisions expressly mentioned in the judgment/order text.
Composition levy intimation deadline extended; eligible taxpayers must file FORM GST CMP-01 within the revised statutory period.
An administrative order extends the period for filing intimation for enrollment under the composition levy, allowing eligible taxpayers to submit FORM GST CMP-01 within a revised filing window. The extension is issued under section 168 of the Puducherry Goods and Services Tax Act, 2017, read with sub rule (1) of rule 3 of the Puducherry Goods and Services Tax Rules, 2017, and does not change substantive eligibility or other compliance duties under the composition scheme.
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