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 CST CMP-03. - 22/2017-GST - Jammu and Kashmir SGST

Government of Jammu and Kashmir Department of Commercial Taxes Excise and Taxation Complex, Rail Head, Jammu Notification No: 22/2017-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 CST CMP-03. In exercise of the powers conferred by sub-rule (4) of rule 3 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 read with section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (referred to as the Act hereafter), on the recommendations of the Council, and in suppression of Notification No. 17/2017-GST dated 03 rd 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 30 th November, 2017. This notification is deemed to have came into force w.e.f. 28 th October, 2017 (P.I. Khateeb) Commissioner, Commercial Taxes, Jammu and Kashmir No. 1146-56/PS/CCT Dated: 06-11-2017