Clarification regarding exercise of option to pay tax under notification No.2/2019 - CT (R) dt.07.03.2019.

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....A.S., COMMISSIONER OF STATE TAX Dated: 26.04.2019 Circular No. 67/2019-TNGST (RC No.26/2019/A1/Taxation) Sub:- Clarification regarding exercise of option to pay tax under notification No.2/2019 - CT (R) dt.07.03.2019. Attention is invited to Notification No. II(2)/CTR/212(g-1)/2019,TNGST dated 07.03.2019 (hereinafter referred to as "the said notification") which prescribes rate o....

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....e uniformity in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of its powers conferred by section 168 of the said Act, hereby 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 spec....

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....ace of business in any 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. (tv) 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....