COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 28th October 2017.
Order No. 05/2017-MGST
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 Maharashtra Goods and Services Tax Rules, 2017 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”), on the recommendations of the Council, and in super session of the Order No. 4/2017-MGST dated the 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 30th November 2017.
Commissioner of State Tax,
Maharashtra State, Mumbai.