https://www.taxtmi.com/circulars?id=60714 Clarification establishes that an eligible supplier may opt to pay State tax at 3% by filing FORM GST CMP-02 and furnishing 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 start of the financial year or the date of registration for new registrants. Chapter II of the Assam GST Rules applies mutatis mutandis except as modified by these clarifications. en-us Fri, 05 Apr 2019 00:00:00 +0530 Thu, 04 Jul 2019 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60714 Clarification establishes that an eligible supplier may opt to pay State tax at 3% by filing FORM GST CMP-02 and furnishing 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 start of the financial year or the date of registration for new registrants. Chapter II of the Assam GST Rules applies mutatis mutandis except as modified by these clarifications. Circulars GST - States Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60714