https://www.taxtmi.com/circulars?id=60601 Clarification on opting to pay state tax under notification No. 377 F.T. [02/2019] requires eligible registered persons to file FORM GST CMP-02 (selecting "Any other supplier eligible for composition levy") and furnish FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option applies to all places of business under the same PAN and is effective from the financial year start or from the registration date. West Bengal GST Rules, 2017 Chapter II apply mutatis mutandis except as modified by the circular. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 29 Apr 2019 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60601 Clarification on opting to pay state tax under notification No. 377 F.T. [02/2019] requires eligible registered persons to file FORM GST CMP-02 (selecting "Any other supplier eligible for composition levy") and furnish FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option applies to all places of business under the same PAN and is effective from the financial year start or from the registration date. West Bengal GST Rules, 2017 Chapter II apply mutatis mutandis except as modified by the circular. Circulars GST - States Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60601