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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 granted for the period within which persons opting for the composition levy must intimate details of stock held on the day before the option is exercised, to be submitted in FORM GST CMP-03 under sub-rule (4) of rule 3 read with section 168 of the Bihar Goods and Services Tax framework; the office order supersedes the earlier order and extends the compliance deadline for furnishing the prescribed stock particulars.</description>
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