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    <title>Clarification regarding exercise of option to pay tax under Notification (02/2019) No. FD 48 CSL 2017 dt 07.03.2019</title>
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    <description>A registered person electing the option under the notification must intimate in FORM GST CMP-02 selecting &quot;Any other supplier eligible for composition levy&quot; and furnish FORM GST ITC-03, with intimation by 30 April. New applicants may indicate the option in FORM GST REG-01. The option applies across all places of business under the same PAN and is effective from the start of the financial year or from date of registration. Chapter II of the Karnataka GST Rules applies mutatis mutandis except as specified.</description>
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