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        Case ID :
        GST - States

        Extension of time limit for intimation of details of stock in FORM GST CMP-03 - 01-R/2017 - Karnataka SGST

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        Intimation of stock details in FORM GST CMP-03 extended; deadline relaxed for composition scheme option compliance. The deadline for intimation of details of stock held immediately before exercising the option to pay tax under section 10 is extended for submission in FORM GST CMP-03, pursuant to powers under the GST rules and Act; the extension solely enlarges the time available for taxpayers to furnish the prescribed stock particulars.
                          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.

                                Intimation of stock details in FORM GST CMP-03 extended; deadline relaxed for composition scheme option compliance.

                                The deadline for intimation of details of stock held immediately before exercising the option to pay tax under section 10 is extended for submission in FORM GST CMP-03, pursuant to powers under the GST rules and Act; the extension solely enlarges the time available for taxpayers to furnish the prescribed stock particulars.


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