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

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....mmissioner 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 , 5th April, 2019 & CBIC Corrigendum to Circular No. 97/16/2019-GST dated , 29th July, 2019 Attention is invited to notification No. 02/2019-State Tax (Rate) dated 07.03.2019 (her....

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....e 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 wants to opt for payment of State tax @ 3% by availing the benefit of the sa....

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....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 pay tax by availing the benefit of the said notification would be effective from the beginning of the financial year or from the date....