This order extends the time limit for filing FORM GST CMP-03, which requires intimation of details of stock held on the date preceding the exercise of the option for composition levy under section 10 of the CGST Act. The deadline is extended up to 31 October 2017 based on the recommendations of the GST Council. The extension provides relief to composition taxpayers who faced practical difficulties in compiling and submitting stock details within the original timeline during the initial phase of GST rollout.