Corrigendum to Circular No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37, as amended vide Corrigendum dated 02.07.2019.

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..... r No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37, as amended vide Corrigendum dated 02.07.2019. In para2(i) of the Circular No. 97/16/2019-GST dated 8th April, 2019, as amended vide Corrigendum dated 02.07.2019, for "(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 intimatio .....

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..... est by 30th September, 2019. Such person shall also furnish a statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (3) of rule 3 of the said rules." 2. Difficulty, if any, in implementation of this Circular may be brought to the notice of the Chief Commissioner of State tax. 3. This Corrigendum shall be deemed to have been issued on the 29th day of July, 2019. (P.D. Vaghe .....

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