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        Case ID :
        GST - States

        Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the Maharashtra Goods and Services Tax Rules, 2017. - 01/2017-(MGST) - Maharashtra SGST

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        Extension of composition levy intimation deadline allows additional time to submit FORM GST CMP-01 under statutory authority. The Commissioner of State Tax, invoking statutory authority under Section 168 and sub rule (1) of rule 3 of the Maharashtra GST Rules, has extended the period for filing intimation for the composition levy, permitting submission of the prescribed intimation in FORM GST CMP-01 beyond the original deadline to allow additional time for compliance with the composition scheme filing requirement.
                          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 composition levy intimation deadline allows additional time to submit FORM GST CMP-01 under statutory authority.

                                The Commissioner of State Tax, invoking statutory authority under Section 168 and sub rule (1) of rule 3 of the Maharashtra GST Rules, has extended the period for filing intimation for the composition levy, permitting submission of the prescribed intimation in FORM GST CMP-01 beyond the original deadline to allow additional time for compliance with the composition scheme filing requirement.


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