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The Central Board of Indirect Taxes and Customs issues a corrigendum to change the due date for filing intimation to pay central tax at the rate of three percent. Registered persons may file the intimation in FORM GST CMP-02 latest by the thirty-first day of July, 2019. Affected taxpayers must select the category of registered person as Any other supplier eligible for composition levy at Sl. No. 5(iii) of the form. Such persons must also furnish a statement in FORM GST ITC-03 under sub-rule (3) of rule 3 of the said rules.
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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 $1^{\text{st}}$ 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$^{\text{th}}$ 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$^{\text{th}}$ 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 sub-rule 3 of rule 3 of 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 30$^{\text{th}}$ April, 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."
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 3 of 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 31$^{\text{st}}$ 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."
It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
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)
