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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 deadline for furnishing details of stock held immediately before the date from which the option to pay tax under the composition levy is exercised in FORM GST CMP-03 is extended, pursuant to sub rule (4) of rule 3 of the CGST Rules read with section 168 of the CGST Act and on the Council&#039;s recommendations, as communicated in Order No. 04/2017 dated 29.09.2017.</description>
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