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    <title>Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the HGST Rules, 2017</title>
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    <description>Extension of the statutory time limit is granted for taxpayers to submit an intimation opting for the composition levy under the HGST Rules, 2017, by authorising an extended period for filing the prescribed intimation in Form GST CMP-01 under sub rule (1) of rule 3. The order is issued by the Commissioner of State Tax exercising statutory administrative powers and modifies the temporal requirement for taxpayers seeking to opt into the composition scheme.</description>
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      <description>Extension of the statutory time limit is granted for taxpayers to submit an intimation opting for the composition levy under the HGST Rules, 2017, by authorising an extended period for filing the prescribed intimation in Form GST CMP-01 under sub rule (1) of rule 3. The order is issued by the Commissioner of State Tax exercising statutory administrative powers and modifies the temporal requirement for taxpayers seeking to opt into the composition scheme.</description>
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