Clarification regarding exercise of option to pay tax under G.O.Ms. No.255 Revenue (CT-II) Dept. Dt.20.03.2019 {corresponding notification No. 2/2019-CT(R) dt 07.03.2019.

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....te Tax, Andhra Pradesh Present: Sri.J. SyamaIa Rao, I.A.S. --------------------------------------------------------------------------------------------------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No.20/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 16.04.2019 Subject: Clarification regarding exercise of o....

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....32019}, provides that the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the said rules"), as applicable to a person paying tax under section 10 of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the said Act") shall, mutatis mutandis, apply to a person paying tax under the said notification. 2. In order to clarify the issue a....

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....y person who applies for registration and who wants to opt for payment of state tax @ 3% by availing the benefit of the said notification, if eligible, may do so by indicating the option at serial no. 5 and 6.1(iii) of FORM GST REG-01 at the time of filing of application for registration. (iii) the option of payment of tax by availing the benefit of the said notification in respect of any....