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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 of the statutory period for notifying inventory details by taxpayers opting for the composition levy under the GST framework. Taxpayers who choose to pay tax under the composition levy must intimate details of stock held on the day before the composition option takes effect by filing FORM GST CMP-03; the time limit for this intimation has been extended by the revenue authority on the Council&#039;s recommendation.</description>
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      <description>Extension granted of the statutory period for notifying inventory details by taxpayers opting for the composition levy under the GST framework. Taxpayers who choose to pay tax under the composition levy must intimate details of stock held on the day before the composition option takes effect by filing FORM GST CMP-03; the time limit for this intimation has been extended by the revenue authority on the Council&#039;s recommendation.</description>
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