Corrigendum to Circular No. 51/2019-GST dated 5th April, 2019 (No. CT/GST-15/2017/346 dated 05-04-2019) - GST - States - CT/GST-15/Pt-1/2017/46

GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHATI-6 **** CORRIGENDUM TO CIRCULAR NO. 51/2019-GST Dated Dispur the 1st July, 2019. Subject: Corrigendum to Circular No. 51/2019-GST dated 5th April, 2019 (No. CT/GST-15/2017/346 dated 05-04-2019) - reg. No. CT/GST-15/Pt-1/2017/46.- In para 2(i) of the Circular No. 51/2019-GST dated 5th April, 2019 (No. CT/GST-15/2017/346 dated 05-04-2019), 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 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. read (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. 2. 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 Memo No. CT/GST-15/Pt-1/2017/46-A Dated Dispur the 1st July, 2019.