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    <title>Corrigendum to Circular No. 51/2019-GST dated 5th April, 2019 (No. CT/GST-15/2017/346 dated 05-04-2019) as amended vide Corrigendum (No. CT/GST-15/Pt-1/2017/46 dated 01-07-2019)</title>
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    <description>The corrigendum revises the deadline for a registered person opting for payment of State tax at 3% under the composition levy benefit. The intimation is to be filed in FORM GST CMP-02 by selecting &quot;Any other supplier eligible for composition levy,&quot; and the registered person must also furnish FORM GST ITC-03. The time limit is extended to 30 September 2019.</description>
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      <description>The corrigendum revises the deadline for a registered person opting for payment of State tax at 3% under the composition levy benefit. The intimation is to be filed in FORM GST CMP-02 by selecting &quot;Any other supplier eligible for composition levy,&quot; and the registered person must also furnish FORM GST ITC-03. The time limit is extended to 30 September 2019.</description>
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