| Date: |
29-09-2017
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| Notification No: |
Order No. 04/2017-GST
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| Issuing Authority: |
GST
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| Type: |
CGST
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| File No: |
F. No. 349/58/2017-GST |
| Subject: |
Extension of time limit for intimation of details in FORM GST CMP-03
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|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Order No. 04/2017-GST
New Delhi, the 29th September, 2017
Subject: 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
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Central
Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods
and Services Tax Act, 2017 (referred to as “the Act” hereafter), on the
recommendations of the Council, 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 of the Act is exercised in FORM GST CMP-03 is extended till
31st October, 2017.
(Upender Gupta)
Commissioner (GST)
[F. No. 349/58/2017-GST]
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