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

Order No. 04/2017-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 (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 Actis exercised in FORM GST CMP-03 is extended till 31st October, 2017. 

(Upender Gupta)

Commissioner (GST)