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    <title>Clarification regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019</title>
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    <description>Eligible registered persons may opt for the composition levy by filing the prescribed intimation and furnishing the required statement; new applicants may indicate the option on registration. The option is effective from the beginning of the financial year or from the date of registration and, when chosen for any place of business, applies to all places of business under the same Permanent Account Number. Chapter II of the Central Goods and Services Tax Rules applies mutatis mutandis except where modified by these clarifications.</description>
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      <description>Eligible registered persons may opt for the composition levy by filing the prescribed intimation and furnishing the required statement; new applicants may indicate the option on registration. The option is effective from the beginning of the financial year or from the date of registration and, when chosen for any place of business, applies to all places of business under the same Permanent Account Number. Chapter II of the Central Goods and Services Tax Rules applies mutatis mutandis except where modified by these clarifications.</description>
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