Clarification regarding exercise of option to pay tax under notification No.32/GST-2, dated 08.03.2019.

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..... ner (ST), in the State of Haryana Memo No. 927/GST-2 Panchkula, date the 16.04.2019 Subject: Clarification regarding exercise of option to pay tax under notification No.32/GST-2, dated 08.03.2019. Attention is invited to notification No. 32/GST-2. dated 08.03.2019 (hereinafter referred to as the said notification ) which prescribes rate of state t .....

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..... across field formations, the Commissioner of State Tax, in exercise of its powers conferred by section 168 of the said Act, hereby clarifies the issues raised as below:- (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 .....

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..... r Union territory shall deemed to applicable in respect of all other places of business registered on the same Permanent Account Number. (iv) the option to pay tax by availing the benefit of the said notification would effective from the beginning of the financial year or from the date of registration in cases where new registration has been obtained during the financial year. .....

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