Scope of principal and agent relationship under Schedule I of GST Act, 2017 in the context of del-credre agent. - GST - States - 19/2018-GST (State)

NO.F.1-11(8)-TAX/GST/2018/10387-92 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 12th November, 2018. Circular No. 19/2018-GST (State) To The Additional Commissioner of State Tax / Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Scope of principal and agent relationship under Schedule I of GST Act, 2017 in the context of del-credre agent - Reg. The Department of Revenue, GST Policy Wing vide Circular No. 73/47/2018 GST dated 5th November, 2018 has issued clarifications on the procedure to be followed in respect of scope of principal and agent relationship under Schedule I of GST Act, 2017 in the context of del-credre agent, 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. 73/47/2018 GST dated 5th November, 2018 by the Department of Revenue, GST Policy Wing. Enlco: Circular No. 73/47/2018 GST . (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura