Order No. 05/2017-GST(CGST), F. No. 349/58/2017-GST, 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


F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No. 05/2017-GST
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 (hereafter referred to as “the Act”), on the recommendations of the Council, and in
supersession of Order No. 04/2017-GST dated 29th September, 2017, 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 30th
November, 2017.
(Upender Gupta)
Commissioner (GST)




PDF LINK: http://www.cbic.gov.in/resources//htdocs-cbec/gst/order5-cgst.pdf;jsessionid=B7395BF1846E3E9FB3A393EF599182F8

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