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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>The period for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 is exercised, to be submitted in Form GST CMP-03, is extended until 31st January, 2018 under the powers of sub rule (4) of rule 3 of the Kerala State Goods and Services Tax Rules, 2017 read with section 168 of the Kerala State Goods and Services Tax Act, 2017.</description>
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