Clarification regarding exercise of option to pay tax under notification No. 2/2019-State tax (Rate) dt 07.03.2019

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..... 019 From: Dr. Pratima Commissioner State Tax-Cum-Secretary, Bihar, Patna. To, All Additional Commissioner All Circle Incharge: Bihar. Subject: Clarification regarding exercise o .....

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..... 3.2019, provides that Bihar 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 Bihar 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 ensure un .....

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..... 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 .....

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