Corrigendum to Circular No. 15/2019-GST (State) - GST - States - F.1-11(8)-TAX/GST/2019/6581-87

NO.F.1-11(8)-TAX/GST/2019/6581-87 GOVERNMENT OF TRIPURA OFFICE OF CHIEF COMMISSIONER OF TAX PANDIT NEHRU COMPLEX. AGARTALA TRIPURA WEST, PIN-799006 Dated, Agartala, the 2 nd July, 2019 Corrigendum to Circular No. 15/2019-GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of Sate Tax/ Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject: Corrigendum to Circular No. 97/16/2019-GST dated 5 th April, 2019 issued vide F.No. CBEC/20/16/4/2018-GST (Pt.I). The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing has issued Corrigendum to Circular No. 97/16/2019-GST dated 5 th April, 2019 issued vide F.No. CBEC/20/16/4/2018-GST (Pt.-I). Accordingly, it is required to issue Corrigendum to Circular No. 15/2019-GST (State) dated 9 th April, 2019 , in order to ensure uniformity in the implementation of the provision of law across the field formations, which in 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 is instructed to follow the clarification issued vide Corrigendum to Circular No. 97/16/2019-GST dated 5 th April, 2019 by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing. Corrigendum to Circular No. 97/16/2019-GST (S.Karmakar, TCS SSG) Chief Commissioner of State Tax Government of Tripura