Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service Distributor. - GST - States - 16/2018-GST (State)

NO.F.1-11(8)-TAX/2015/10142-47 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 2nd November, 2018. Circular No. 16/2018-GST (State) To The Additional Commissioner of State Tax / Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service Distributor Reg. The Department of Revenue, GST Policy Wing vide Circular No. 71/45/2018 GST dated 26th October, 2018 has issued clarifications on certain issues under the GST laws related to casual taxable person and recovery of Input Tax Credit distributed by an Input Service Distributor, 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 Circular No. 71/45/2018 GST dated 26th October, 2018 by the Department of Revenue, GST Policy Wing. Enlco: Circular No. 71/45/2018 GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura