Clarification regarding exercise of option to pay tax under notification No. 38/1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 08/03/2019. - GST - States - CCT/26-4/2017-2018/C 107 - 04/2019-20-GST

Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji - Goa - 403001 Ph: 0832-2229430 Email: [email protected] CCT/26-4/2017-2018/C 107 Dated: 08th April, 2019 CIRCULAR (No. 04/2019-20-GST) Subject: Clarification regarding exercise of option to pay tax under notification No. 38/1/2017-Fin(R C)(2/2019-Rate)/2527 dated 08/03/2019. Attention is invited to notification No. 38/1/2017-Fin(R C)(2/2019-Rate)/2527 dated 08/03/2019 published in the Extraordinary Official Gazette No. 2, Series I no. 49 dated 08/03/2019 (hereinafter referred to as the said notification ) which prescribes rate of State tax of 3% on first supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year, by a registered person whose aggregate annual turnover in the preceding financial year was fifty lakh rupees or below. The said notification, as amended by notification No. 38/1/2017-Fin(R C)(9/2019-Rate) dated 29/03/2019 published in the Extraordinary Official Gazette, Series I no. 52 dated 29.03.2019, provides that Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules ), as applicable to a person paying tax under section 10 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act ) shall, mutatis mutandis, apply to a person paying tax under the said notification. 2. In order to clarify the issue and to censure uniformity in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of its powers conferred by section 168 (1) of the said Act, hereby clarifies the issues raised as below:- (i) a registered person who wants 10 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. (ii) any person who applies for registration and who wants to opt for payment of State tax @ 3% by availing the benefit of the said notification, if eligible, may do so by indicating the option at serial no. 5 and 6.1(iii) of FORM GST REG-01 at the time of filing of application for registration. (iii) the option of payment of tax by availing the benefit of the said notification in respect of any place of business in any State or Union territory shall be deemed to be applicable in respect of all other places of business registered on the same Permanent Account Number. (iii) the option of payment of tax by availing the benefit of the said notification in respect of any place of business in any State or Union territory shall be deemed to be applicable in respect of all other places of business registered on the same Permanent Account Number. 3. It may be noted that the provisions contained in Chapter II of the said Rules shall mutatis mutandis apply to persons paying tax by availing the benefit of the said notification, except to the extent specified in para 2 above. 4. Difficulty if any, in the implementation of this circular may be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note : Similar circular is issued under Central Goods and Services Tax Act, 2017 by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, GOI, New Delhi vide Circular No. 97/16/2019-GST dated 05/04/2019.