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Corrigendum to Circular No. 57/2019-GST (CT/GST-15/Pt-I/2017/26 dated 1st July, 2019). - GST - States - CT/GST-15/Pt-I/2017/69Extract GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM :: KAR BHAWAN DISPUR, GUWAHATI-6 CORRIGENDUM TO CIRCULAR NO. 57/2019-GST Dated Dispur the 26th July, 2019. Subject: Corrigendum to Circular No. 57/2019-GST (CT/GST-15/Pt-I/2017/26 dated 1st July, 2019). No. CT/GST-15/Pt-1/2017/69.- In para 5 of the Circular No. 57/2019-GST (CT/GST-15/Pt-I/2017/26 dated 1 st July, 2019), for Case 2: The additional / penal interest is charged for a transaction between Y and M/S ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-State Tax (Rate) [FTX.56/2017/25 dated 29th June 2017]. Accordingly, in this case the penal interest charged thereon on a transaction between Y and M/s. ABC Ltd. would not be subject to GST, as the same would not be covered under notification No. 12/2017-State Tax (Rate) [FTX.56/2017/25 dated 29th June 2017]. The value of supply of mobile by X to Y would be ₹ 40,000/- for the purpose of levy of GST. read , Case 2: The additional / penal interest is charged for a transaction between Y and M/S ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-State Tax (Rate) [FTX.56/2017/25 dated 29th June 2017]. Accordingly, in this case the penal interest charged thereon on a transaction between Y and M/s. ABC Ltd. would not be subject to GST, as the same would be covered under notification No. 12/2017-State Tax (Rate) [FTX.56/2017/25 dated 29th June 2017]. The value of supply of mobile by X to Y would be ₹ 40,000/- for the purpose of levy of GST. 2. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 3. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner of State tax at an early date. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, Dispur, Guwahati Memo No. CT/GST-15/Pt-I/2017/69-A Dated Dispur the 26th July, 2019.
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