Corrigendum to Circular No.04/2019-20- GST dated 8th April, 2019 issued vide F.no.CCT/ 26-4/2017-2018/C 107 - GST - States - CCT/26-4/2017-2018/C 990

Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji - Goa - 403001 Ph: 0832-2229430 Email: [email protected] CCT/26-4/2017-2018/C 990 Dated: 15 th July, 2019 CORRIGENDUM TO CIRCULAR NO. 04/2019-20 - GST Subject: Corrigendum to Circular No.04/2019-20- GST dated 8th April, 2019 issued vide F.no.CCT/ 26-4/2017-2018/C 107-Reg. In para 2(i) of the Circular No.04/2019-20- GST dated 8th 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 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 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. 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 undersigned. (Dipak M. Bandekar) Commissioner of State Tax, Goa