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

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....-Cum-Secretary, Bihar, Patna. To, All Additional Commissioner  All Circle Incharge: Bihar. Subject: Clarification regarding exercise of option to pay tax under notification No. 2/2019-State tax (Rate) dt 07.03.2019 - Reg. Ref: CBIC Circular No. 97/16/2019-GST dated , 5^th April, 2019 & CBIC Corrigendum to Circular No. 97/16/2019-GST dated , 29th July, 2019 Attention is....

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....l, mutatis mutandis, apply to a person paying tax under the said notification.  2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of its powers conferred by section 168 (1) of the said Act, hereby clarifies the issues raised as below: - (i) a registered person who want....

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....G-01 at the time of filing of application for registration. (iii)   the option of payment of tax by availing the benefit of the said notification in respect of any place 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. (iv)   the option to pa....