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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..... 019-GST No. GSL/GST/B.54 Subject: 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 - reg. In para 2(i) of the Circular No. 97/16/2019-GST dated 8th April, 2019, as amended vide Corrigendum dated 02.07.2019, (i) a registered person who wants to opt for payment o .....

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..... of registered person as Any other supplier eligible for composition levy as listed at Sl. No. 5(iii) of the said form, latest 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 .....

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