Corrigendum to Circular No. 15/2019-GST (State). - GST - States - F.1-11(8)-TAX/GST/2018/7216-22

NO.F.1-11(8)-TAX/GST/2018/7216-22 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST. PIN-799006. Dated, Agartala, the 1 st August, 2019. Corrigendum to 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: Corrigendum to Circular No. 97/16/2019-GST dated April, 2019 issued vide F. No. CBEC/20/16/4/2018-GST (Pt. l). as amended vide Corrigendum dated 01.07.2019. 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 5th 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 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 Corrigendum to Circular No. 97/16/2019-GST dated 5th April, 2019 by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing. Enclo.: Corrigendum to Circular No 97/16/2019-GST , (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura