Corrigendum to Circular No. 20/2019/GST, Dated 16.4.2019 issued vide CCTs Ref.in CCW/GST/74/2015. - GST - States - Circular No. 30/2019/GST

File No.REV03-12039(31)/61/2019-GST SEC-CCT Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax Andhra Pradesh Present: Sri. Peeyush Kumar, I.A.S. ------------------------------------------------------------------------------------------------------------ Circular No. 30/2019/GST CCTs Ref.in CCW/GST/74/2015 Dated : 22.08.2019. Sub: Corrigendum to Circular No. 20/2019/GST, Dated 16.4.2019 issued vide CCTs Ref.in CCW/GST/74/2015. ****** In para 2(i) of the Circular No.20/2019/GST, Dated 16.4.2019, for (i) a registered person who wants to opt for payment of State tax @ 3% by availing the beneft of the said notification, may do so by fling 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 30 th 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 fling 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 30 th 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. The field officers are requested to publicize the contents of this circular. 3. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner. Chief Commissioner (ST)