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 Assam Goods and Services Tax Rules, 2017, on the recommendation of the council, and in supersession of Order No. 7/2017-GST dated 4th October, 2017 (No. CT/GST-12/2017/30 dated 4th October, 2017, the period for intimation of details of stock held on the date preceding the date form which the option to pay tax under section 10 of the Assam Goods and Services Tax Act, 2017 (Act No XXVIII of 2017) is exercised in FORM GST CMP-03 is extende till 30th November, 2017

Sd/- Anurag Goel,

Commissioner of State tax, Assam,

Dispur, Guwahati