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    <title>Extension of time limit for intimation of details of stock held on the date preceding the from which the option for composition levy is exercised in FORM GST CMP-03</title>
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    <description>The Commissioner extended the period for furnishing details of stock held immediately before the date from which the option to pay tax under section 10 is exercised in FORM GST CMP-03, exercising powers under sub rule (4) of rule 3 read with section 168 of the Act and superseding the prior order, thereby setting a new final date for filing the stock intimation.</description>
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      <description>The Commissioner extended the period for furnishing details of stock held immediately before the date from which the option to pay tax under section 10 is exercised in FORM GST CMP-03, exercising powers under sub rule (4) of rule 3 read with section 168 of the Act and superseding the prior order, thereby setting a new final date for filing the stock intimation.</description>
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