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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>Under delegated powers and the relevant GST procedural provision, the period for furnishing details of stock held immediately before the date on which the option to pay tax under the composition levy is exercised, in Form GST CMP-03, is extended to a revised deadline, superseding the earlier office order and allowing eligible taxpayers to intimate required stock particulars within the extended period.</description>
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      <description>Under delegated powers and the relevant GST procedural provision, the period for furnishing details of stock held immediately before the date on which the option to pay tax under the composition levy is exercised, in Form GST CMP-03, is extended to a revised deadline, superseding the earlier office order and allowing eligible taxpayers to intimate required stock particulars within the extended period.</description>
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