Extension of intimation period for stock declaration under the composition option, allowing delayed filing of FORM GST CMP-03. The Commissioner of State Tax has extended the deadline for submission of the declaration in FORM GST CMP-03 for intimation of stock held on the day preceding the date from which the option to pay tax under section 10 is exercised, under sub rule (4) of rule 3 of the Odisha GST Rules and the relevant provision of the Odisha GST Act.
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 intimation period for stock declaration under the composition option, allowing delayed filing of FORM GST CMP-03.
The Commissioner of State Tax has extended the deadline for submission of the declaration in FORM GST CMP-03 for intimation of stock held on the day preceding the date from which the option to pay tax under section 10 is exercised, under sub rule (4) of rule 3 of the Odisha GST Rules and the relevant provision of the Odisha GST Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
