Corrigendum to Circular No. 57\/2018-GST dated the 5th November, 2018 (effective from 4th September, 2018).
Corrigendum to Circular No. 57\/2018-GST Dated:- 5-11-2018 Gujarat SGST
GST – States
CIRCULAR
\nCommissioner of State Tax,
\nGujarat State, Ahmedabad
\nDated 5th November, 2018
\nCorrigendum to Circular No. 57\/2018-GST
\nNo.GSL\/GST\/B.14
\nSubject: Corrigendum to Circular No. 57\/2018-GST dated the 5th November, 2018 (effective from 4th September, 2018).
\nIn para 9 of the Circular No. 57\/2018-GST dated the 5th November, 2018 (effective from) 4th September,2018),
\nfor
\n“However, in cases where the supply of' agricultural produce is not exempted and liable to lax, such commission agent shall be liable for compulsory registration under su<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 GGST Act. However, where a commission agent is liable to pay under reverse charge, such an agent will be required to get registered compulsorily under section 24(iii) of GGST Act.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Corrigendum to Circular No. 57\/2018-GST dated the 5th November, 2018 (effective from 4th September, 2018).Corrigendum to Circular No. 57\/2018-GST Dated:- 5-11-2018 Gujarat SGSTGST – StatesCIRCULAR Commissioner of State Tax, Gujarat State, Ahmedabad Dated 5th November, 2018 Corrigendum to Circular No. 57\/2018-GST No.GSL\/GST\/B.14 Subject: Corrigendum to Circular No. 57\/2018-GST dated the 5th November, 2018 (effective from … Continue reading “Corrigendum to Circular No. 57\/2018-GST dated the 5th November, 2018 (effective from 4th September, 2018).”<\/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-15134","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15134","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=15134"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15134\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Commissioner.
\n(PD Vaghela)
\nCommissioner of State Tax,
\nGujarat State, Ahemdabad
Circular, Trade Notice, Public <\/p>\n
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