6% Composition Scheme – CMP-02 filing Due date extended to 30/09/ 2019
Corrigendum to Circular No. 97/16/2019-GST Dated the 1st July, 2019
CBEC/20/16/4/2018-GST (Pt. I)
In para 2(i) of the Circular No. 97/16/2019-GST dated 5th April, 2019,
“(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 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 30th 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-
Corrigendum to Circular No. 97/16/2019-GST
Link
Corrigendum to Circular No. 97/16/2019-GST Dated the 1st July, 2019