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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Andhra Pradesh Tax Circular: 3% State Tax Option for Supplies Up to Rs. 50 Lakh; Key Procedures and Deadlines.</h1> The circular from the Chief Commissioner of State Tax, Andhra Pradesh, clarifies the procedure for registered persons opting to pay a 3% State Tax under the specified notification for supplies up to fifty lakh rupees. Eligible persons must file an intimation using FORM GST CMP-02 by April 30, 2019, and submit FORM GST ITC-03 as required. New registrants can opt for this tax rate in FORM GST REG-01. The option applies to all business locations under the same PAN and is effective from the financial year's start or registration date. Chapter II rules apply, except as specified. Field officers are instructed to disseminate this information.
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