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TMI BlogClarification regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019X X X X Extracts X X X X X X X X Extracts X X X X ..... ng **** New Delhi, Dated the 5th April 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: Clarification regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 Reg. Attention is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) shall, mutatis mutandis, apply to a person paying tax under the said notification. 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the said Act , hereby clarifies the issues raised as below: 2 [ (i) a registered person who w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (iv) the option to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as (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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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