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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 on the date preceding the date from which the option to pay tax under the composition levy is exercised in FORM GST CMP-03 is extended, this Order superseding the earlier Order No. 05/2017-GST and issued under the Central Goods and Services Tax Act on the recommendations of the Council.</description>
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