Due date for FORM GST CMP -03 extended vide CGST Order no. 5/2017

Due date for FORM GST CMP -03 extended vide CGST Order no. 5/2017

Extension of time limit for intimation of details of stock in FORM GST CMP-03

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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 FORMGST 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 (hereafter referred to as the Act), on the recommendations of the Council, and insupersession of Order No. 04/2017-GST dated 29th September, 2017, the period forintimation of details of stock held on the date preceding the date from which the option to paytax under section 10 of the Act is exercised in FORM GST CMP-03 is extended till 30thNovember, 2017.

(Upender Gupta) Commissioner (GST)

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• Download the official order no. 5/2017 dated 28th October, 2017