Clarification regarding exercise of option to pay tax under composition scheme for supplier of services with a State tax rate of 3% under Assam GST Act, 2017 having annual turnover in preceding year upto Rs. 50 lakhs.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ASSAM :: KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 51/2019-GST Dated Dispur the 5th April, 2019. Subject: Clarification regarding exercise of option to pay tax under composition scheme for supplier of services with a State tax rate of 3% under Assam GST Act, 2017 having annual turnover in preceding year upto Rs. 50 lakhs - Reg. No. CT/GST-15/2017/346. - Attention is invited to the co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the provisions of the law across field formations, the Commissioner of State tax, in exercise of its powers conferred by section 168 of the said Act, hereby clarifies the issues raised as below:- ^1[(i) a registered person who wants to opt for payment of State tax @ 3% by availing the benefit of the said notification, may do so by filing intimation in the manner specified in sub-rule 3 of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ny State or Union territory shall be deemed to be applicable in respect of all other places of business registered on the same Permanent Account Number. (iv) the option to pay tax by availing the benefit of the said notification would be effective from the beginning of the financial year or from the date of registration in cases where new registration has been obtained during the financia....