Central Board of Indirect Taxes & Customs (CBIC) has issued a Corrigendum to the Circular No. 97/16/2019-GST dated 29th July, 2019 to further extend the time limit provided to registered person paying tax in terms of Notification No. 2/2019-Central Tax (Rate) i.e. a registered persons engaged in first supply of goods or services or both within a State up to an aggregate turnover of Rs. 50 lakhs on or after the 1st day of April in any financial year paying tax at the rate of 6%(3% CGST and 3% SGST), to opt for the said scheme by filing a intimation in Form GST CMP-02 and selecting the category of registered person as “Any other supplier eligible for composition levy” till 30th day of September, 2019 instead of 31st day of July, 2019.
Source : Central Board of Indirect Taxes and Customs
