Corrigendum to Circular No. 97/16/2019-GST

CBEC/20/16/4/2018-GST (Pt. I)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, Dated the 1st July, 2019

To,

The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)

The Principal Director Generals/ Director Generals (All)

Madam/Sir,

Subject: Corrigendum to Circular No. 97/16/2019-GST dated 5 th April, 2019 issued vide F. No. CBEC/20/16/4/2018-GST (Pt. I) - reg.

In para 2(i) of the Circular No. 97/16/2019-GST dated 5 th April, 2019

for

“(i) a registered person who wants to opt for payment of central tax @ 3% by availing the benefit of the said notification, may do so by filing intimation in the manner specified in subrule 3 of rule 3of the said rules in  FORM GST CMP-02  by selecting the category 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 April, 2019. Such person shall also furnish a statement inFORM GST ITC-03 in accordance with the provisions of sub-rule (3) of rule 3of the said rules.”

read,

“(i) a registered person who wants to opt for payment of central tax @ 3% by availing the benefit of the said notification, may do so by filing intimation in the manner specified in sub rule 3 of rule 3of the said rules in  FORM GST CMP-02  by selecting the category of registered person as “Any other supplier eligible for composition levy” as listed at Sl. No. 5(iii) of the said form, latest by 31st July, 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. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.

3. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow.

(Upender Gupta)
 Pr. Commissioner (GST)