In order to the 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 - NO.CCW/GST/74/2015

GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT ORDER NO.CCW/GST/74/2015, DATED 21-12-2017 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Andhra Pradesh Goods and Services Tax Rules, 2017 read with section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017(hereafter referred to as the Act ), on the recommendations of the Council, and in supersession of Order in CCTs Ref. CCW/GST/74/2015-1 dated 28th 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 31 st January, 2018.