Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.


Circular No. 97/16/2019-GST F. No. CBEC-20/16/04/2018 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 5 th April 2019 To, The Principal Chief Commissioners
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