Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018 issued vide F. No. CBEC/20/16/4/2018-GST corresponding to Circular No. 18/2018-GST (State)
F.1-11(8)-TAX/GST/2018/10393-99 Dated:- 12-11-2018 Tripura SGST
GST – States
NO.F.1-11(8)-TAX/GST/2018/10393-99
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006.
Dated, Agartala, the 12th November, 2018.
Corrigendum to Circular No. 18/2018 – GST (State)
To
The Additional Commissioner of State Tax /
Superintendent of State Tax (All) /
Inspector of State Tax (All)
Subject: Reg.
The Department of Revenue, GST Policy Wing vide Corrigendum to Circular No. 57/31/2018-GST dated 4th
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gesh Kumar B, IAS)
Chief Commissioner of State Tax
Government of Tripura
Corrigendum to Circular No. 57/31/2018-GST
CBEC/20/16/04/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 5th November, 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018 issued vide F. No. CBEC/20/16/4/2018-GST – Reg.
In para 9 of the Circular No. 57/31/2018-GST dated 4th September, 2018,
for
“However, in cases where the supply of a
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of an agriculturist. Further, as per provisions of clause (b) of sub-section (1) of section 23 of the CGST Act an agriculturist who supplies produce out of cultivation of land is not liable for registration and therefore does not fall within the ambit of the term “taxable person”. Thus a commission agent who is making supplies on behalf of such an agriculturist, who is not a taxable person, is not liable for compulsory registration under clause (vii) of section 24 of the CGST Act. However, where a commission agent is liable to pay tax under reverse charge, such an agent will be required to get registered compulsorily under section 24 (iii) of the CGST Act.”
2. It is requested that suitable trade notices may be issued to publicize the conte
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