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 - Order No. 05

Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Order issued by commissioner of State Tax, CHENNAI, Saturday, October 28, 2017 (Ippasi 11, Hevelambi, Thiruvalluvar andu-2048) Order No. 05 No. Rc.085/2016/Taxation/A1 ORDER 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 Tamil Nadu Goods and Services Tax Rules, 2017 read with section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter referred to as the Act ), on the recommendations of Council, the and in supersession of Order No. 04/2017-GST dated 29th September, 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 30 th November, 2017. Dr.C. ChandramouIi Additional Chief Secretary/ Commissioner of State Tax