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    <title>Corrigendum to Circular No. 20/2019/GST, Dated 16.4.2019 issued vide CCTs Ref.in CCW/GST/74/2015.</title>
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    <description>The corrigendum extends the deadline for a registered person to opt for payment of State tax @ 3% by filing intimation in FORM GST CMP-02 selecting &quot;Any other supplier eligible for composition levy&quot; and requires such person to furnish a statement in FORM GST ITC-03 as per sub rule (3) of rule 3.</description>
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