Corrigendum to Circular No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37. - GST - States - GSL/GST/B.48

CORRIGENDUM Chief Commissioner of State Tax, Gujarat State, Ahmedabad Dated 2nd July, 2019 Corrigendum to Circular No. 97/16/2019-GST No. GSL/GST/B.48 Subject: Corrigendum to Circular No. 97/16/2019-GST dated 8 th April, 2019 issued vide No. GSL/GST/S.168/B.37. In para 2(i) of the Circular No. 97/16/2019-GST dated 8 th April, 2019, for (i) a registered person who wants to opt for payment of State tax @ 3% by availing the benefit of the said notification, may do so by filing intimation in the manner specified in sub-rule 3 of rule 3 of the said rules in FORM GST CMP-02 by selecting the category of registered person as Any other supplier eligible for composition levy as listed at Sl. No. 5(iii) of the said form, latest by 30th April, 2019. Such person shall also furnish a statement in FORM GST ITC 03 in accordance with the provisions of sub-rule (3) of rule 3 of the said rules. read , (i) a registered person who wants to opt for payment of State tax @ 3% by availing the benefit of the said notification, may do so by filing intimation in the manner specified in sub-rule (3) of rule 3 of the said rules in FORM GST CMP-02 by selecting the category of registered person as Any other supplier eligible for composition levy as listed at Sl. No. 5(iii) of the said form, latest by 31 st July, 2019. Such person shall also furnish a statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (3) of rule 3 of the said rules. 2. Difficulty, if any, in implementation of this Circular may be brought to the notice of the Chief Commissioner of State tax. 3. This Corrigendum shall be deemed to have been issued on the 1 st day of July, 2019. (P.D. Vaghela) Chief Commissioner of State Tax, Gujarat State, Ahmedabad