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
\nGOVERNMENT OF TRIPURA
\nOFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
\nPANDIT NEHRU COMPLEX, GURKHABASTI
\nAGARTALA, TRIPURA WEST, PIN-799006.
\nDated, Agartala, the 12th November, 2018.
\nCorrigendum to Circular No. 18\/2018 – GST (State)
\nTo
\nThe Additional Commissioner of State Tax \/
\nSuperintendent of State Tax (All) \/
\nInspector of State Tax (All)
\nSubject: Reg.
\nThe Department of Revenue, GST Policy Wing vide Corrigendum to Circular No. 57\/31\/2018-GST dated 4th <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gesh Kumar B, IAS) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 SGSTGST – StatesNO.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. … Continue reading “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)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15085","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15085"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15085\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nChief Commissioner of State Tax
\nGovernment of Tripura
\nCorrigendum to Circular No. 57\/31\/2018-GST
\nCBEC\/20\/16\/04\/2018-GST
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Indirect Taxes and Customs
\nGST Policy Wing
\nNew Delhi, Dated the 5th November, 2018
\nTo,
\nThe Principal Chief Commissioners\/ Chief Commissioners\/ Principal Commissioners\/
\nCommissioners of Central Tax (All)
\nThe Principal Directors General\/ Directors General (All)
\nMadam\/Sir,
\nSubject: Corrigendum to Circular No. 57\/31\/2018-GST dated 4th September, 2018 issued vide F. No. CBEC\/20\/16\/4\/2018-GST – Reg.
\nIn para 9 of the Circular No. 57\/31\/2018-GST dated 4th September, 2018,
\nfor
\n“However, in cases where the supply of a<\/p>\n
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\n2. It is requested that suitable trade notices may be issued to publicize the conte<\/p>\n
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