Corrigendum to Trade Circular No. 17/2019 (97/16/2019-GST) dated 12th April, 2019, as amended vide Corrigendum dated 12.07.2019.

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..... Trade Circular No. 17/2019 (97/16/2019-GST) dated 12th April, 2019, as amended vide Corrigendum dated 12.07.2019. Dated: 31.07.2019 In para 2(i) of the Trade Circular No. 17/2019 ( 97/16/2019-GST) dated 12th April, 2019, as amended vide Corrigendum dated 12.07.2019, for (i) a registered person who wants to opt for payment of central tax @ 3% by .....

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..... ry 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. 3. Difficulty, if any, in implementation of this Circular may ple .....

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