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        Case ID :
        GST - States

        Corrigendum to Circular No. 67/2019-TNGST dated 26 April, 2019, as amended vide Corrigendum Circular No.79 dated 05.07.2019

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        Composition scheme opt-in deadline extended; registered persons must file FORM GST CMP-02 and furnish FORM GST ITC-03. Registered persons opting for the composition scheme must file an intimation by submitting FORM GST CMP-02 selecting 'Any other supplier eligible for composition levy' (Sl. No. 5(iii)); the deadline for such intimation is extended to 30th September, 2019. Such persons must also furnish a statement in FORM GST ITC-03 as required by sub rule (3) of rule 3.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Composition scheme opt-in deadline extended; registered persons must file FORM GST CMP-02 and furnish FORM GST ITC-03.

                                Registered persons opting for the composition scheme must file an intimation by submitting FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" (Sl. No. 5(iii)); the deadline for such intimation is extended to 30th September, 2019. Such persons must also furnish a statement in FORM GST ITC-03 as required by sub rule (3) of rule 3.


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