Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the CGST Rules, 2017. - 01/2017-GST - Arunachal Pradesh SGST
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Extension of time for composition levy intimation: filing in Form GST CMP-01 allowed under statutory extension authority. Extension of the filing period for intimation to opt for composition levy under sub rule (1) of Rule 3 of the CGST Rules, 2017 permits submission of the prescribed intimation in FORM GST CMP-01. The extension is issued under the Board's power conferred by section 168 of the CGST Act and republishes the Government of India order setting a revised final date for filing the CMP-01 intimation, directing state authorities to implement the extended deadline.
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 intimation: filing in Form GST CMP-01 allowed under statutory extension authority.
Extension of the filing period for intimation to opt for composition levy under sub rule (1) of Rule 3 of the CGST Rules, 2017 permits submission of the prescribed intimation in FORM GST CMP-01. The extension is issued under the Board's power conferred by section 168 of the CGST Act and republishes the Government of India order setting a revised final date for filing the CMP-01 intimation, directing state authorities to implement the extended deadline.
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