Clarification regarding exercise of option to pay tax under G.O.Ms. No.255 Revenue (CT-II) Dept. Dt.20.03.2019 {corresponding notification No. 2/2019-CT(R) dt 07.03.2019.

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..... .A.S. --------------------------------------------------------------------------------------------------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No.20/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 16.04.2019 Subject: Clarification regarding exercise of option to pay tax under G.O.Ms. No.255 Revenue (CT-II) Dept. Dt.20.03.2 .....

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..... 17 (hereinafter referred to as 'the said rules"), as applicable to a person paying tax under section 10 of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the said Act") shall, mutatis mutandis, apply to a person paying tax under the said notification. 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law .....

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..... % by availing the benefit of the said notification, if eligible, may do so by indicating the option at serial no. 5 and 6.1(iii) of FORM GST REG-01 at the time of filing of application for registration. (iii) the option of payment of tax by availing the benefit of the said notification in respect of any place of business in any State or Union territory shall be deemed to be applicable in respec .....

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