Taxpayers intending to pay GST @6% shall file Form GST CMP-02 latest by 30.04.2019
As per circular no. 97/16/2019 dated 05.04.2019 issued by CBIC a registered person who intends to pay GST @6% by availing the benefit of notification No. 2/2019 CT(R) dated 07.03.2019, 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.