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 - GST - States - F.2(13)/Policy-GST/2017/1116-22

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES GST BRANCH VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02 No. F.2(13)/Policy-GST/2017/1116-22 Dated 27/11/2017 ORDER ( Ref. Order 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 Delhi Goods and Services Tax Rules, 2017 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (hereafter referred to as the Act ), 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 30 th November 2017. (H. Rajesh Prasad) Commissioner GST