Option to pay tax: field formations must follow central clarification to ensure uniform implementation under state GST powers. The circular directs that clarifications in Department of Revenue, Tax Research Unit Circular No. 97/16/2019-GST dated 05.04.2019 on the option to pay tax under Notification No. 2/2019-CT(R) dated 07.03.2019 shall be followed by all state tax officers. Using powers under section 168 of the State GST Act, the Chief Commissioner mandates uniform application of those clarifications across field formations.
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Provisions expressly mentioned in the judgment/order text.
Option to pay tax: field formations must follow central clarification to ensure uniform implementation under state GST powers.
The circular directs that clarifications in Department of Revenue, Tax Research Unit Circular No. 97/16/2019-GST dated 05.04.2019 on the option to pay tax under Notification No. 2/2019-CT(R) dated 07.03.2019 shall be followed by all state tax officers. Using powers under section 168 of the State GST Act, the Chief Commissioner mandates uniform application of those clarifications across field formations.
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