Corrigendum to Circular issued vide memo No. 927/GST-2, dated 16th April. 2019 and amended vide corrigendum dated 11.07.2019 - GST - States - 2023/GST-2

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Subject: Corrigendum to Circular issued vide memo No. 927/GST-2, dated 16th April. 2019 and amended vide corrigendum dated 11.07.2019- reg. In para 2(i) of the Circular issued vide memo No. 927/GST-2, dated 16 th April, 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 Serial Number 5(iii) of the said form, latest by 31st 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 ofthe 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 Serial Number 5(iii) of the said form, latest by 30th September. 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 the implementation of this circular may be brought to the notice of the Department. Amit Kumar Agrawal Excise Taxation Commissioner-cum- Commissioner of State Tax, Haryana