Extension of time for filing FORM GST CMP-03 allows additional period to intimate stock details for composition scheme option. Extension of the filing deadline is granted for submission of FORM GST CMP-03, which provides intimation of stock held immediately before opting to pay tax under Section 10 (composition scheme). This extension is issued under sub rule (4) of Rule 3 read with section 168 of the Telangana GST Act, on Council recommendations, and supersedes Notification No. 26/2017, thereby altering the compliance timeline for furnishing stock details in FORM GST CMP-03.
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 filing FORM GST CMP-03 allows additional period to intimate stock details for composition scheme option.
Extension of the filing deadline is granted for submission of FORM GST CMP-03, which provides intimation of stock held immediately before opting to pay tax under Section 10 (composition scheme). This extension is issued under sub rule (4) of Rule 3 read with section 168 of the Telangana GST Act, on Council recommendations, and supersedes Notification No. 26/2017, thereby altering the compliance timeline for furnishing stock details in FORM GST CMP-03.
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