Clarification regarding exercise of option to pay tax under composition scheme for supplier of services with a State tax rate of 3% under Assam GST Act, 2017 having annual turnover in preceding year upto ₹ 50 lakhs. - GST - States - 51/2019-GST (CT/GST-15/2017/346)

GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM :: KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 51/2019-GST Dated Dispur the 5th April, 2019. Subject: Clarification regarding exercise of option to pay tax under composition scheme for supplier of services with a State tax rate of 3% under Assam GST Act, 2017 having annual turnover in preceding year upto ₹ 50 lakhs - Reg. No. CT/GST-15/2017/346. - Attention is invited to the composition scheme for supplier of services which prescribes rate of State tax of 3% on first supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year, by a registered person whose aggregate annual turnover in the preceding financial year was fifty lakh rupees or below. The relevant notification, provides that Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules ), as applicable to a person paying tax under section 10 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act ) shall, 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 of State tax, in exercise of its powers conferred by section 168 of the said Act, hereby clarifies the issues raised as below:- 1 [ (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 Any other supplier eligible for composition levy as listed at SI. No.5(iii) of the said form, latest by 31st July. 2019 . Such person shall also furnish a statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (3) of rule 3 of the said rules. ] (ii) any person who applies for registration and who wants to opt for payment of State tax @ 3% by availing the benefit of the said notification, if eligible, may do so by indicating the option at serial no. 5 and 6.1 (iii) of FORM GST REG-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 pay tax by availing the benefit of the said notification would be effective from the beginning of the financial year or from the date of registration in cases where new registration has been obtained during the financial year. 3. It may be noted that the provisions contained in Chapter II of the said Rules shall mutatis mutandis apply to persons paying tax by availing the benefit of the said composition scheme, except to the extent specified in para 2 above. 2. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 3. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, Dispur, Guwahati Dated Dispur the 5th April, 2019. Memo No. CT/GST-15/2017/346-A ******* Notes 1. Corrected vide CORRIGENDUM Dated 01-07-2019 before it was read as (i) a registered person who wants to opt for payment of State tax @ 3% by availing the benefit of the 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 Any other supplier eligible for composition levy as listed at Sl. No. 5(iii) of the said form, latest by 30th April, 2019. Such person shall also furnish a statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (3) of rule 3 of the said rules.