Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM CST CMP-03. - 17/2017-GST - Jammu and Kashmir SGST
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Extension of time for composition levy stock intimation alters compliance deadline and grants retrospective effect. Extension of time is provided for intimation of stock details required when electing the composition levy; the period for furnishing such details in FORM GST CMP-03 has been extended under the Jammu and Kashmir GST rules, and the extension is given retrospective effect by administrative notification to adjust the compliance deadline for taxpayers opting into the composition scheme.
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 time for composition levy stock intimation alters compliance deadline and grants retrospective effect.
Extension of time is provided for intimation of stock details required when electing the composition levy; the period for furnishing such details in FORM GST CMP-03 has been extended under the Jammu and Kashmir GST rules, and the extension is given retrospective effect by administrative notification to adjust the compliance deadline for taxpayers opting into the composition scheme.
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