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Order No. 01/2017-GST

Date: July 21, 2017
Subject: Extension of time limit for filing FORM GST CMP-01 to opt for the composition levy scheme.
Description:

This order extends the time limit for filing FORM GST CMP-01 for opting into the composition levy scheme under rule 3(1) of the CGST Rules, 2017, up to 16 August 2017. Issued soon after the rollout of GST, the order provides initial relief to small taxpayers who intended to opt for the composition scheme but were unable to submit the required intimation within the original time frame. The extension helped prevent unnecessary exclusion from the scheme during the early and transitional phase of GST implementation.

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