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

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.