Section 3(4) in The Central Goods and Services Tax Rules, 2017
(4)Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall furnish the details of stock, including the inward supply of goods received from unregistered persons, held by him on the day preceding the date from which he opts to pay tax under the said section, electronically, in FORM GST CMP-03, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within a period of [ninety days] [Substituted 'sixty days' by Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 19.6.2017).] from the date on which the option for composition levy is exercised or within such further period as may be extended by the Commissioner in this behalf.
