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 - 14/2017-GST

Government of Bihar commercial Taxes Department Office Order No.-14/2017-GST In exercise of the powers conferred by sub-rule (4) of rule 3 of the Bihar goods and Services Tax Rule, 2017 read with section 168 of the Bihar Goods and Services Tax Act, 2017, (hereafter referred to as the Act ), on the recommendations of the Council, and in supersession of Order No. 11/2017-GST dated 30th October, 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 31st January, 2018. (Sujata Chaturvedi) Commissioner-cum-Principal Secretary, Commercial Taxes Department, Bihar, Patna.