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. 05/2017 - Central GST (CGST)
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Composition scheme stock intimation deadline extended for FORM GST CMP-03, allowing additional time and superseding prior order. The period for furnishing details of stock held immediately before exercising the option to pay tax under the composition scheme in FORM GST CMP-03 is extended until 30th November, 2017 under sub rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the CGST Act, 2017; this order supersedes Order No. 04/2017 GST and provides additional time for procedural compliance by applicants opting under section 10 of the 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.
Composition scheme stock intimation deadline extended for FORM GST CMP-03, allowing additional time and superseding prior order.
The period for furnishing details of stock held immediately before exercising the option to pay tax under the composition scheme in FORM GST CMP-03 is extended until 30th November, 2017 under sub rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the CGST Act, 2017; this order supersedes Order No. 04/2017 GST and provides additional time for procedural compliance by applicants opting under section 10 of the Act.
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