Corrigendum to Trade Circular No. 17/2019 (Circular No. 97/16/2019-GST) dated 12.04.2019 - GST - States - Corrigendum to Trade Circular No. 17/2019

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Corrigendum to Trade Circular No. 17/2019 (Circular No. 97/16/2019-GST) dated 12.04.2019 DATED: 12.07.2019 In para 2(i) of the Trade Circular No. 17/2019 dated 12th April, 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 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 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 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 the Commissioner. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal