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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 of the statutory time limit is granted for taxpayers opting for the composition levy to intimate details of stock held on the date preceding the date from which the composition option is exercised, for submission in FORM GST CMP-03; the order, issued under the Bihar GST rules and Act, supersedes the earlier office order and prescribes a definite extended deadline for this procedural filing obligation.</description>
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