: Corrigendum to Circular No. 97/16/2019-GST dated 5th April, 2019 issued vide F. No. CBEC/20/16/4/2018-GST (Pt. I), as amended vide Corrigendum dated 01.07.2019 - GST - Corrigendum to Circular No. 97/16/2019-GST

Corrigendum to Circular No. 97/16/2019-GST CBEC/20/16/4/2018-GST (Pt. I) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 29 th July, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Corrigendum to Circular No. 97/16/2019-GST dated 5 th April, 2019 issued vide F. No. CBEC/20/16/4/2018-GST (Pt. I), as amended vide Corrigendum dated 01.07.2019 - reg. In para 2(i) of the Circular No. 97/16/2019-GST dated 5 th April, 2019, as amended vide Corrigendum dated 01.07.2019, for (i) a registered person who wants to opt for payment of central 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 31 st 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 . read, (i) a registered person who wants to opt for payment of central 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 30 th September, 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. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 3. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Pr. Commissioner (GST)