Corrigendum to CCT Circular No. GST-02/2019-20 dated 5th April, 2019. - GST - States - KSA/GST.CR-05/2019-20

Government of Karnataka (Department of Commercial Taxes) No. KSA/GST.CR-05/2019-20 Office of the Commissioner of Commercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 01-07-2019. Subject: Corrigendum to CCT Circular No. GST-02/2019-20 dated 5th April, 2019. In para 2(i) of the Circular No. GST-02/2019-20 dated 5th April, 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 SI. 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. Difficulty, if any, in implementation of this Circular may please be brought to the notice of this office. (SRIKAR M.S.) Commissioner of Commercial Taxes (Karnataka) Bengaluru