Due date for FORM GST CMP-03 extended vide order no. 4/2017
Extension of time limit for intimation of details of stock for composition dealer in FORM GST CMP-03.
Last date for filing FORM GST CMP-03 is 31st October, 2017.
Download theFORM GST CMP-03
Persons who were granted registration on a provisional basis (as they were registered under VAT Act, Service Tax, Central Excise laws etc) and have opted for Composition Levy Scheme. They were required to file an intimation inFORM GST CMP-01, duly signed, before or within 30 days of appointed date.
And such persons who opted for composition levy were also required to fileFORM GST CMP- 03 which contains the details of a) stock b)Inward supply of goods received from unregistered persons held by him on the date preceding the day of exercise of option.
Before the order no. 04/2017 dated 29.09.17 was passed the Form GST CMP -03 was to be filedwithin 60 days of exercising the option of composition levy, which is now extended to 31st October,2017.
Due date for FORM GST CMP-03 extended vide order no. 4/2017dated 29.09.17
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 29th September, 2017
Subject: Extension of time limit for intimation of details of stock held on the date preceding thedate 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 andServices 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 intimationof details of stock held on the date preceding the date from which the option to pay tax under section10 of the Act is exercised in FORM GST CMP-03 is extended till 31st October, 2017.
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