https://www.taxtmi.com/circulars?id=67543 Registered persons eligible for the composition levy may opt to pay State tax under Notification No. 2/2019 by filing Form GST CMP-02 selecting the appropriate composition category and furnishing Form GST ITC-03; new registrants may indicate the option in Form GST REG-01. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration, with Chapter II of the GST Rules applying mutatis mutandis except as modified. en-us Mon, 30 Sep 2019 00:00:00 +0530 Wed, 19 Jun 2024 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67543 Registered persons eligible for the composition levy may opt to pay State tax under Notification No. 2/2019 by filing Form GST CMP-02 selecting the appropriate composition category and furnishing Form GST ITC-03; new registrants may indicate the option in Form GST REG-01. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration, with Chapter II of the GST Rules applying mutatis mutandis except as modified. Circulars GST - States Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67543