Clarification regarding exercise of option to pay. tax under notification No. 2/2019- CT(R) dt 07.03.2019. - GST - States - 15/2019-GST (State)

No. F.1-11(87)-TAX/GST/2019(PART)/4480-83 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA. TRIPURA WEST, PIN-799006. Dated, Agartala, the 09/04/2019. Circular No. 15/2019-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject : Clarification regarding exercise of option to pay. tax under notification No. 2/2019- CT(R) dt 07.03.2019 - Reg. The Department of Revenue, Tax Research Unit vide Circular No. 97/16/2019-GST dated 5 th April, 2019 has issued clarifications regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 97/16/2019-GST dated 5th April, 2019 by the Department of Revenue, Tax Research Unit. Enlco: Circular No. 97/16/2019-GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura