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    <title>Corrigendum to Circular issued vide memo No. 927/GST-2, dated 16th April, 2019.</title>
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    <description>Corrigendum amends paragraph 2(i) to revise the intimation procedure for electing the composition levy by requiring selection of the category &quot;Any other supplier eligible for composition levy&quot; in FORM GST CMP-02 and reiterates the obligation to furnish a statement in FORM GST ITC-03 pursuant to the applicable sub rule; it also extends the filing deadline and invites reporting of implementation difficulties to the Department.</description>
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      <description>Corrigendum amends paragraph 2(i) to revise the intimation procedure for electing the composition levy by requiring selection of the category &quot;Any other supplier eligible for composition levy&quot; in FORM GST CMP-02 and reiterates the obligation to furnish a statement in FORM GST ITC-03 pursuant to the applicable sub rule; it also extends the filing deadline and invites reporting of implementation difficulties to the Department.</description>
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