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CBIC issues Circular for taxpayers intending to pay GST @ 6%; shall file Form GST CMP-02, latest by April 30, 2019

April 6, 2019
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On April 5, 2019 the all powered CBIC has issued a circular for registered persons who want to opt for the payment of GST at the rate of 6% (3% CGST +3% SGST) by availing the benefit of Notification no – 02/2019- Central Tax (Rate) dated March 07, 2019; they may do so by filing intimation in form GST CMP-02 by selecting the category of registered person as “Any other supplier eligible for Composition Levy” latest by April 30, 2019.
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