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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Gujarat GST: 3% State Tax Option for First Supplies Clarified; File FORM GST CMP-02 by April 30, 2019.</h1> The circular clarifies the procedure for registered persons in Gujarat opting to pay a 3% State tax rate on first supplies under notification No. 2/2019, effective from April 1st, 2019. Eligible persons must file FORM GST CMP-02 by April 30, 2019, and submit FORM GST ITC-03 as per specified rules. New registrants can indicate their option in FORM GST REG-01. The tax option applies to all business locations under the same PAN and is effective from the financial year start or registration date. Chapter II of the Gujarat GST Rules applies, except as specified. Any implementation issues should be reported to the Chief Commissioner.