Clarification regarding exercise of option to pay tax under Notification no. F.12(56)FD/Tax/2017-Pt-III-165 dt 07.03.2019.

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..... ar No. 21/2019 All Joint Commissioner (Adm.), Commercial Taxes Department, . Subject: Clarification regarding exercise of option to pay tax under Notification no. F.12(56)FD/Tax/2017-Pt-III-165 dt 07.03.2019 Reg. Attention is invited to notification No. F.12(56)FD/Tax/2017-Pt-III-165 dt 07.03.2019 (hereinafter referred to .....

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..... order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner, 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 s .....

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..... nefit 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 pay tax by availing the benefit of the said notification would be effective from the beginning of the financial year or from the date of registrati .....

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