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    <title>Corrigendum to Circular No.04/2019-20- GST dated 8th April, 2019 issued vide F.no.CCT/ 26-4/2017-2018/C 107</title>
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    <description>Correction revises the filing timeline for opting into the composition levy: eligible registered persons must file FORM GST CMP-02 selecting &quot;Any other supplier eligible for composition levy&quot; and furnish FORM GST ITC-03 as required by the governing sub rules; the corrigendum replaces the earlier deadline with a later cutoff. The department requests issuance of trade notices and asks that implementation difficulties be reported to the Commissioner of State Tax.</description>
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      <description>Correction revises the filing timeline for opting into the composition levy: eligible registered persons must file FORM GST CMP-02 selecting &quot;Any other supplier eligible for composition levy&quot; and furnish FORM GST ITC-03 as required by the governing sub rules; the corrigendum replaces the earlier deadline with a later cutoff. The department requests issuance of trade notices and asks that implementation difficulties be reported to the Commissioner of State Tax.</description>
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