This order further extends the due date for submitting FORM GST CMP-03 till 30 November 2017, superseding Order No. 04/2017-GST. It continues to provide relief to taxpayers opting for the composition scheme who were required to declare stock details but could not comply within earlier deadlines. The order reflects the government’s approach of allowing additional time to ensure compliance without penalising small taxpayers during the transitional GST period.