Corrigendum to Circular No. 97/16/2019-GST
The document, verbatim
Corrigendum to Circular No. 97/16/2019-GST
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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 5th 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 5th 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 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
Page 2 of 2
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 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)