Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018 issued vide F. No. CBEC/20/16/4/2018-GST corresponding to Circular No. 18/2018-GST (State)

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..... PURA WEST, PIN-799006. Dated, Agartala, the 12th November, 2018. Corrigendum to Circular No. 18/2018 - GST (State) To The Additional Commissioner of State Tax / Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018 issued vide F. No. CBEC/20/16/4/2018-GST corresponding to Circular No. 18/2018-GST (State .....

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..... ing. Enlco: Corrigendum to Circular No. 57/31/2018-GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura Corrigendum to Circular No. 57/31/2018-GST CBEC/20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 5th November, 2018 To, The Principal Chief Co .....

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..... Accordingly, the requirement of compulsory registration for commission agent, under the said clause shall arise when both the following conditions are satisfied, namely: - (a) the principal should be a taxable person; and (b) the supplies made by the commission agent should be taxable. Generally, a commission agent under APMC Act makes supplies on behalf of an agriculturist. Further, as per pr .....

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