97/2019-Circular-CGST- Clarification regarding option to pay CGST at 3% for intra state suppliers under Notification 02/2019 Central Tax (Rate)

1. Intimation shall be filed in FORM GST CMP-02 by 30th April 2019 and FORM ITC-03 shall also be furnished as per sub rule (3) of Rule 3, CGST Rules, 2017.
2. While applying for registration to avail this option, it must be indicated at serial no. 5 and 6.1(iii) of FORM REG-01
3. This option shall be applicable on all businesses registered under the same PAN .
4. The option shall be applicable from beginning of financial year or new date of registration as the case may be.

Circular no :  97/2019

 Subject. Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

Date of Issue: 05-04-2019

 File No.  F. No. 20/16/04/2018 – GST

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