Corrigendum to Circular No. 51/2019-GST dated 5th April, 2019 (No. CT/GST-15/2017/346 dated 05-04-2019)

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..... ST dated 5th April, 2019 (No. CT/GST-15/2017/346 dated 05-04-2019) - reg. No. CT/GST-15/Pt-1/2017/46.- In para 2(i) of the Circular No. 51/2019-GST dated 5th April, 2019 (No. CT/GST-15/2017/346 dated 05-04-2019), 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 .....

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..... ch 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. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, Dispur, Guwahati Memo No. CT/GST-15/Pt-1/2017/46-A Date .....

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