CBIC vide Corrigendum to Circular No. 97/16/2019-GST dated July 1, 2019 has clarified that a registered person who wants to opt for payment of central tax @ 3% by availing the benefit of the Notification No. 02/2019-Central Tax (Rate) dated March 07, 2019, may do so by filing intimation in the manner specified in sub-rule 3 of rule 3 of the CGST Rules, 2017 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 July 31, 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 CGST Rules, 2017.
Complete Circular can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/07/circular-cgst-97-corrigendum.pdf