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    <title>Corrigendum to Circular No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37.</title>
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    <description>Registered persons opting into the composition scheme must file intimation under sub rule (3) of rule 3 via FORM GST CMP 02 selecting &quot;Any other supplier eligible for composition levy&quot; and must furnish a statement in FORM GST ITC 03 as required by sub rule (3) of rule 3. The corrigendum extends the deadline for such intimation to 31st July, 2019 and is deemed issued on 1st July, 2019.</description>
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      <description>Registered persons opting into the composition scheme must file intimation under sub rule (3) of rule 3 via FORM GST CMP 02 selecting &quot;Any other supplier eligible for composition levy&quot; and must furnish a statement in FORM GST ITC 03 as required by sub rule (3) of rule 3. The corrigendum extends the deadline for such intimation to 31st July, 2019 and is deemed issued on 1st July, 2019.</description>
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