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    <title>Clarification regarding exercise of option to pay tax under notification No. 2/2019- State Tax (Rate) dated 07.03.2019</title>
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    <description>Registered persons opting for the composition levy under notification No. 02/2019 must file intimation in FORM GST CMP-02 selecting &quot;Any other supplier eligible for composition levy&quot; and furnish FORM GST ITC-03. New registrations may indicate the option in FORM GST REG-01. The option applies to all places of business on the same PAN and takes effect from the start of the financial year or from the date of registration; Chapter II of the Gujarat GST Rules, 2017 applies mutatis mutandis except as clarified.</description>
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      <description>Registered persons opting for the composition levy under notification No. 02/2019 must file intimation in FORM GST CMP-02 selecting &quot;Any other supplier eligible for composition levy&quot; and furnish FORM GST ITC-03. New registrations may indicate the option in FORM GST REG-01. The option applies to all places of business on the same PAN and takes effect from the start of the financial year or from the date of registration; Chapter II of the Gujarat GST Rules, 2017 applies mutatis mutandis except as clarified.</description>
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