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    <title>Clarification regarding exercise of option to pay tax under notification No. 2/2019-State tax (Rate) dt 07.03.2019</title>
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    <description>A registered person opting to pay State tax under the notification must file intimation in FORM GST CMP-02 selecting &quot;Any other supplier eligible for composition levy&quot; and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option for any place of business on a PAN applies to all places of business under that PAN and is effective from the start of the financial year or from the date of registration for new registrations. Chapter II of the rules applies mutatis mutandis subject to the stated exceptions.</description>
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      <description>A registered person opting to pay State tax under the notification must file intimation in FORM GST CMP-02 selecting &quot;Any other supplier eligible for composition levy&quot; and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option for any place of business on a PAN applies to all places of business under that PAN and is effective from the start of the financial year or from the date of registration for new registrations. Chapter II of the rules applies mutatis mutandis subject to the stated exceptions.</description>
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