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

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..... 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 mandatory registration if he makes taxable supply .....

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..... 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 this Trade Circular may please be brought to the notice of .....

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