https://www.taxtmi.com/circulars?id=60768 Registered persons opting to pay state tax at 3% under notification No.32/GST-2 must intimate the option in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option, once exercised for any place of business, applies to all other places of business under the same Permanent Account Number and takes effect from the start of the financial year or from the date of registration. Chapter II of the Rules applies mutatis mutandis to such persons, except as specifically modified. en-us Tue, 16 Apr 2019 00:00:00 +0530 Sat, 04 May 2019 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60768 Registered persons opting to pay state tax at 3% under notification No.32/GST-2 must intimate the option in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option, once exercised for any place of business, applies to all other places of business under the same Permanent Account Number and takes effect from the start of the financial year or from the date of registration. Chapter II of the Rules applies mutatis mutandis to such persons, except as specifically modified. Circulars GST - States Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60768