Clarification regarding exercise of option to pay tax under Notification (02/2019) No. FD 48 CSL 2017 dt 07.03.2019

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... IONER OF COMMERCIAL TAXES CIRCULAR No. GST-02/2019-20 Subject: Clarification regarding exercise of option to pay tax under Notification (02/2019) No. FD 48 CSL 2017 dt 07.03.2019 - Reg. Attention is invited to Notification (02/2019) No. FD 48 CSL 2017 dated 07.03.2019 (hereinafter referred to as "the said notification") which prescribes rate of State tax of 3% on first supplies of good .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ns of the law across field formations, in exercise of powers conferred by section 168 (1) of the said Act, the issues raised are hereby clarified as below:- (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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct of all other places of business registered on the same Permanent Account Number. (iv) The option to pay tax by availing the benefit of the said notification would be effective from the beginning of the financial year or from the date of registration in cases where new registration has been obtained during the financial year. 3. It may be noted that the provisions contained in Chapter Il of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X