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of <h1>Rajasthan Tax Dept Clarifies 3% State Tax Option for Small Businesses with Turnover up to Rs. 50 Lakh.</h1> The circular from the Commercial Tax Department of Rajasthan provides clarification on the option to pay a 3% State tax under a specific notification for registered persons with an annual turnover of fifty lakh rupees or below. It outlines the procedure for opting into this tax rate, including filing the appropriate forms (GST CMP-02 and GST ITC-03) by April 30, 2019. For new registrations, the option can be indicated in FORM GST REG-01. The tax option applies to all business locations under the same Permanent Account Number and is effective from the beginning of the financial year or the date of new registration.
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