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TMI BlogClarification regarding exercise of option to pay tax under G.O.Ms. No.255 Revenue (CT-II) Dept. Dt.20.03.2019 {corresponding notification No. 2/2019-CT(R) dt 07.03.2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Present: Sri.J. SyamaIa Rao, I.A.S. --------------------------------------------------------------------------------------------------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No.20/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 16.04.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2019 {corresponding notification No. 09/2019-CentraI Tax (Rate) 29.032019}, provides that the Andhra Pradesh 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 Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act ) shall, mutatis mutandis, apply to a person paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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