Corrigendum to Circular No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37, as amended vide Corrigendum dated 02.07.2019.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9-GST No. GSL/GST/B.54 Subject: Corrigendum to Circular No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37, as amended vide Corrigendum dated 02.07.2019. In para2(i) of the Circular No. 97/16/2019-GST dated 8th April, 2019, as amended vide Corrigendum dated 02.07.2019, for (i) a registered person who wants to opt for p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gory 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. Difficulty, if any, in implementation of this Circular may be brought to the no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X