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    <title>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.</title>
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    <description>Extension is granted for furnishing details of stock held immediately before the date from which the option for the composition levy is exercised, to be submitted in FORM GST CMP-03. The extension is issued under the relevant GST rules and provisions on the Council&#039;s recommendation and supersedes the prior Order No. 08/2017-GST, replacing its deadline with a later prescribed date to permit additional time for submission.</description>
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