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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Tamil Nadu Clarifies 3% State Tax Option for Small Businesses; Deadline for FORM GST CMP-02 is April 30, 2019.</h1> Circular No. 67/2019-TNGST, issued by the Tamil Nadu Commercial Taxes Department, provides clarification on exercising the option to pay a 3% state tax under Notification No. 2/2019 - CT (R). This applies to registered persons with an aggregate turnover of up to fifty lakh rupees. To opt for this tax rate, eligible individuals must file FORM GST CMP-02 by April 30, 2019, and submit FORM GST ITC-03. The option applies across all business locations under the same Permanent Account Number and is effective from the financial year's start or registration date. The circular aligns with a similar directive from the Government of India.