Clarification regarding exercise of option to pay tax under notification No. 38/1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 08/03/2019.

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..... l, 2019 CIRCULAR (No. 04/2019-20-GST) Subject: Clarification regarding exercise of option to pay tax under notification No. 38/1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 08/03/2019. Attention is invited to notification No. 38/1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 08/03/2019 published in the Extraordinary Official Gazette No. 2, Series I no. 49 dated 08/03/2019 (hereinafter referred to as "the .....

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..... person paying tax under the said notification. 2. In order to clarify the issue and to censure uniformity in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of its powers conferred by section 168 (1) of the said Act, hereby clarifies the issues raised as below:- (i) a registered person who wants 10 opt for payment of State tax @ 3% by ava .....

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..... ayment of tax by availing the benefit 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. (iii) the option of payment of tax by availing the benefit of the said notification in respect of any place of business in any State or Union .....

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