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    <title>Clarification regarding exercise of option to pay tax under notification F.NO.FIN/REV-3/GST/1/08(Pt-1) (Vol.1)/78 dt 07.03.2019</title>
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    <description>Registered persons electing the composition levy option at the notified state tax rate must intimate using FORM GST CMP 02 and submit FORM GST ITC 03; applicants may opt at registration via 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 the date of registration. Chapter II of the Nagaland GST Rules applies mutatis mutandis except as modified.</description>
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