https://www.taxtmi.com/circulars?id=62333 Clarification explains that a registered person eligible to opt for the option to pay State tax @ 3% must intimate the option in FORM GST CMP-02 selecting the category "Any other supplier eligible for composition levy," and furnish FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option for any place of business under a PAN applies to all places under that PAN, and Chapter II of the Goa GST Rules applies mutatis mutandis except as modified by the circular. en-us Mon, 08 Apr 2019 00:00:00 +0530 Tue, 10 Sep 2019 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62333 Clarification explains that a registered person eligible to opt for the option to pay State tax @ 3% must intimate the option in FORM GST CMP-02 selecting the category "Any other supplier eligible for composition levy," and furnish FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option for any place of business under a PAN applies to all places under that PAN, and Chapter II of the Goa GST Rules applies mutatis mutandis except as modified by the circular. Circulars GST - States Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62333