Corrigendum to Circular issued vide memo No. 927/GST-2, dated 16th April. 2019 and amended vide corrigendum dated 11.07.2019

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....um dated 11.07.2019- reg. In para 2(i) of the Circular issued vide memo No. 927/GST-2, dated 16^th April, 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 register....