FORM GSTR COM-3 – LAST DATE EXTENDED UPTO 31.1.2018 FOR THE DEALERS WHO OPTED TO PAY TAX ON COMPOSITION BASIS IN GST REGIME
The Goods
and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
The registered
persons who opted to pay tax under Section of the Act has to file Form GSTR
COM-3 i.e. intimation of details of stock on date of opting for composition
levy (only for persons registered under the existing law migrating on the
appointed day)
Form GST –CMP-03
[See Rule----]
Intimation of details of stock on date of opting
for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN
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2. Legal name
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3. Trade name, if any
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4. Address of Principal Place of Business
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5. Details of application filed to pay tax under section 10
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(i) Application reference number
(ARN)
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(ii) Date of filing
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6. Jurisdiction
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Centre
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State
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7. Stock of purchases made from registered person under the existing law
Sr. No
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GSTIN/TIN
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Name of the supplier
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Bill/ Invoice No.
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Date
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Value of
Stock
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VAT
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Central
Excise
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Service Tax (if
applicabl e)
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Total
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1
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2
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3
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4
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5
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6
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7
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8
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9
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10
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1
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2
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Total
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8. Stock of purchases made from unregistered person under the existing law
Sr. No
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Name of the unregistered
person
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Address
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Bill/ Invoice No
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Date
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Value of
Stock
|
VAT
|
Central
Excise
|
Service Tax (if
applicabl e
|
Total
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|||
1
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2
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3
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4
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5
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6
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7
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8
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9
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1
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2
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Total
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9. Details of tax paid
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Description
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Central Tax
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State Tax / UT Tax
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Amount
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Debit entry no.
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10. Verification
I_
hereby solemnly
affirm and declare that the information given hereinabove
is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Place
Name
Date
Designation / Status
The Central Government has
extended the time limit upto 31.12.2017 to file the details vide Order No.
05/2017-GST dated 28.10.2017.
The Central Government has now
extended the time limit upto 31.1.2018 to file the stock details vide Order No.
11/2017-GST dated 21.12.2017 which is given below for ready reference.
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department
of Revenue
Central Board of Excise and Customs
***
New Delhi, the 21st December, 2017
Order No. 11/2017-GST
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 Central Goods and
Services Tax Rules, 2017 read with section 168 of
the Central Goods and Services Tax Act, 2017 (hereafter referred to as “the Act”), on the recommendations
of the Council, and in supersession of Order No. 05/2017-GST dated 28th October, 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 31stJanuary, 2018.
(Upender Gupta)
Commissioner
(GST)