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 GST CMP-03 - Order No. 04/2017 - Central GST (CGST)
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Extension of time for intimation of stock details before opting for composition levy allows late filing of FORM GST CMP-03. The time limit for furnishing details of stock held on the day before the date from which the option to pay tax under section 10 is exercised, in FORM GST CMP-03, is extended until 31st October, 2017 by the Central Board of Excise and Customs under the Central GST Rules on the recommendation of the Council.
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 intimation of stock details before opting for composition levy allows late filing of FORM GST CMP-03.
The time limit for furnishing details of stock held on the day before the date from which the option to pay tax under section 10 is exercised, in FORM GST CMP-03, is extended until 31st October, 2017 by the Central Board of Excise and Customs under the Central GST Rules on the recommendation of the Council.
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