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of <h1>Karnataka Tax Circular: Opt for 3% State Tax with Notification No. FD 48 CSL 2017; File by April 30, 2019.</h1> The circular from the Commissioner of Commercial Taxes, Karnataka, clarifies the procedure for opting to pay a 3% State tax under Notification No. FD 48 CSL 2017, effective from April 1 of any financial year, for registered persons with a preceding annual turnover of fifty lakh rupees or below. Eligible persons must file an intimation in FORM GST CMP-02 by April 30, 2019, and submit a statement in FORM GST ITC-03. New registrants can indicate this option in FORM GST REG-01. The option applies across all business locations under the same PAN and is effective from the financial year's start or registration date. The circular emphasizes adherence to specified procedures and invites further queries for clarification.
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