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    <title>Corrigendum to Circular No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37, as amended vide Corrigendum dated 02.07.2019.</title>
    <link>https://www.taxtmi.com/circulars?id=62236</link>
    <description>Eligible registered persons opting for the composition levy must file FORM GST CMP-02 as specified under sub rule (3) of rule 3 by selecting &quot;Any other supplier eligible for composition levy&quot; and must furnish a statement in FORM GST ITC-03 in accordance with sub rule (3) of rule 3. The corrigendum extends the deadline for filing the CMP-02 intimation and related ITC-03 compliance and allows reporting of implementation difficulties to the Chief Commissioner of State Tax; the corrigendum is deemed issued on the stated effective date.</description>
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    <pubDate>Tue, 30 Jul 2019 00:00:00 +0530</pubDate>
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      <title>Corrigendum to Circular No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37, as amended vide Corrigendum dated 02.07.2019.</title>
      <link>https://www.taxtmi.com/circulars?id=62236</link>
      <description>Eligible registered persons opting for the composition levy must file FORM GST CMP-02 as specified under sub rule (3) of rule 3 by selecting &quot;Any other supplier eligible for composition levy&quot; and must furnish a statement in FORM GST ITC-03 in accordance with sub rule (3) of rule 3. The corrigendum extends the deadline for filing the CMP-02 intimation and related ITC-03 compliance and allows reporting of implementation difficulties to the Chief Commissioner of State Tax; the corrigendum is deemed issued on the stated effective date.</description>
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