Corrigendum to Circular No. 67/2019-TNGST dated 26 April, 2019, as amended vide Corrigendum Circular No.79 dated 05.07.2019 - GST - States - 84/2019/TNGST

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI-600 005 PRESENT: DR. T.V. SOMANATHAN, I.A.S., COMMISSIONER OF STATE TAX Circular No. 84/2019/TNGST (RC No.26/2019/A1/P P) Dated: 30.07.2019 Sub: Corrigendum to Circular No. 67/2019-TNGST dated 26 April, 2019, as amended vide Corrigendum Circular No.79 dated 05.07.2019 - reg. Ref: Govt. of India, CBIC Circular No. 97/16/2019-GST dated 5 th April, 2019, as amended vide Corrigendum dated 01.07.2019. In para 2(i) of the Circular No. 67/2019-TNGST dated 26-04-2019, as amended vide Corrigendum Circular No. 79/2019-TNGST dated 05.07.2019, 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 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 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 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. Sd/-T.V. Somanathan Commissioner of State Tax Tamil Nadu