Order-04/2017 - Central Tax
Date: September 29, 2017
File No: F. No. 349/58/2017-GST
Subject
Extension of time limit for intimation of details in FORM GST CMP-03
Content
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017 (referred to as “the Act” hereafter), 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…