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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 furnishing details of stock held immediately before exercising the option to pay tax under the composition scheme in FORM GST CMP-03 is extended until 30th November, 2017 under sub rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the CGST Act, 2017; this order supersedes Order No. 04/2017 GST and provides additional time for procedural compliance by applicants opting under section 10 of the Act.</description>
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      <description>The period for furnishing details of stock held immediately before exercising the option to pay tax under the composition scheme in FORM GST CMP-03 is extended until 30th November, 2017 under sub rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the CGST Act, 2017; this order supersedes Order No. 04/2017 GST and provides additional time for procedural compliance by applicants opting under section 10 of the Act.</description>
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