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    <title>: Corrigendum to Circular No. 97/16/2019-GST dated 5th April, 2019 issued vide F. No. CBEC/20/16/4/2018-GST (Pt. I), as amended vide Corrigendum dated 01.07.2019</title>
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    <description>A registered person opting to pay central tax under the composition levy must file FORM GST CMP-02 selecting &quot;Any other supplier eligible for composition levy&quot; and furnish FORM GST ITC-03 as required; the deadline for filing these intimation and statement requirements is extended to 30th September, 2019.</description>
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      <description>A registered person opting to pay central tax under the composition levy must file FORM GST CMP-02 selecting &quot;Any other supplier eligible for composition levy&quot; and furnish FORM GST ITC-03 as required; the deadline for filing these intimation and statement requirements is extended to 30th September, 2019.</description>
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