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Corrigendum to Circular No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37.

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....ed vide No. GSL/GST/S.168/B.37. In para 2(i) of the Circular No. 97/16/2019-GST dated 8th April, 2019, for "(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 ....

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