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<h1>Opt for 3% State Tax on First Supplies if Turnover is Rs. 50 Lakh or Less; File by April 30, 2019.</h1> The circular clarifies the procedure for opting to pay a 3% state tax on first supplies of goods or services under a specific notification for registered persons with a previous financial year's turnover of fifty lakh rupees or below. Registered persons must file a notification by April 30, 2019, using FORM GST CMP-02 and provide a statement in FORM GST ITC-03. New registrants can opt for this tax rate during their registration process. This option applies across all business locations registered under the same Permanent Account Number and is effective from the financial year's start or the registration date. Any implementation issues should be reported to the Commissioner.