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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 the intimation of details of stock held immediately before the date from which the option to pay tax under the composition levy is exercised, to be submitted in FORM GST CMP-03; the filing period is extended until 31st January, 2018, under sub rule (4) of rule 3 of the Maharashtra GST Rules read with section 168 of the Maharashtra GST Act, superseding Order No. 05/2017 MGST dated 28th October 2017.</description>
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