Clarification regarding exercise of option to pay tax under notification No.32/GST-2, dated 08.03.2019.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 16.04.2019 Subject: Clarification regarding exercise of option to pay tax under notification No.32/GST-2, dated 08.03.2019. Attention is invited to notification No. 32/GST-2. dated 08.03.2019 (hereinafter referred to as "the said notification") which prescribes rate of state tax of 3% on first supplies of goods or services or both upto an aggregate turnover of fifty lakh made on or after the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eby clarifies the issues raised as below:- (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 rule 3 of the said rules in FORM GST CMP-02 by selecting the category of registered person as "Any other supplier eligible for composition levy" as listed at Ser....