Corrigendum to Trade Circular No. 40/2018 dated 17th September, 2018.

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..... of the Trade Circular No. 40/2018 dated 17th September, 2018, for However, in cases where the supply of agricultural produce is not exempted and liable to tax, such commission agent shall be liable for compulsory registration under sub-section (vii) of section 24 of the WBGST Act. read , Further, according to clause (vii) of section 24 of the WBGST Act, a person is liable for man .....

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..... g supplies on behalf of such an agriculturist, who is not a taxable person, is not liable for compulsory registration under clause (vii) of section 24 of the WBGST Act. However, where a commission agent is liable to pay tax under reverse charge, such an agent will be required to get registered compulsorily under section 24 (iii) of the WBGST Act. 3. Difficulty, if any, in implementation of thi .....

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