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<h1>Tamil Nadu Extends Deadline for Composition Levy Scheme Filing to September 30, 2019, Aligns with Rule 3(3) Provisions.</h1> Circular No. 84/2019/TNGST issued by the Tamil Nadu Commercial Taxes Department amends Circular No. 67/2019-TNGST. It revises the deadline for registered persons opting to pay state tax at 3% under the composition levy scheme. The deadline to file the necessary intimation in FORM GST CMP-02 and furnish a statement in FORM GST ITC-03 is extended from 31st July 2019 to 30th September 2019. This change aligns with the provisions specified in sub-rule 3 of rule 3 of the relevant rules.