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    <title>Mandatory to file a Stock Intimation</title>
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    <description>Registration under the Composition Levy requires filing FORM GST ITC-03: registered persons opting for composition must file the stock intimation within sixty days, while provisionally registered persons have one hundred eighty days, per Rule 3(3) and 3(3A). Failure to file or non eligibility will lead to compulsory removal from the composition scheme through appropriate proceedings, and incorrect particulars in the intimation can prompt demand proceedings.</description>
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