Clarification regarding exercise of option to pay tax under Notification No. 2/2019-CT(R), dated March 7, 2019

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....rding exercise of option to pay tax under Notification No. 2/2019-CT(R), dated March 7, 2019 -Regarding. Kind Attention to Notification No. 2/2019-State Tax (Rate), No. F-10-12/2019/CT/V(33), dated March 7, 2019 (hereinafter referred to as "the said notification") which prescribes rate of state tax of three per cent. on first supplies of' goods or services or both up to an aggregate turnove....

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....d vide corrigendum dated July 29, 2019. 2. In accordance with the circular issued by CBIC. in order to clarify the issue and to ensure uniformity in the implementation or the provisions of the law across the State, the Commissioner, in exercise or 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 ....

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....he 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 pay tax by availing the benefit of ....