Changes in Circulars issued earlier under the CGST Act, 2017 & TSGST Act, 2017. - GST - States - 06/2019-GST (State)

No. F.1-11(8)-TAX/GST/2019/1536-43 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 06 th February, 2019. Circular No. 06/2019-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Changes in Circulars issued earlier under the CGST Act, 2017 TSGST Act, 2017. The Department of Revenue, Central Board of Indirect Taxes Customs, GST Policy Wing vide Circular No. 88/07/2019-GST dated 1 st February, 2019 has issued clarifications regarding changes in the following Circulars issued earlier under the CGST Act, 2017, in order to ensure uniformity in the implementation of the provisions of law across the field formations. Sl. No. Central Circular 1 Circular No. 8/8/2017-GST dated 04.10.2017 2 Circular No. 38/12/2018-GST dated 26.03.2018 3 Circular No. 41/15/2018-GST dated 13.04.2018 4 Circular No. 58/32/2018-GST dated 04.09.2018 5 Circular No. 69/43/2018-GST dated 26.10.2018 The following State specific clarification issued earlier are also required to be changed in accordance with the Circular No. 88/07/2019-GST dated 1st February, 2019 issued by the Centre in order to ensure uniformity in the implementation of the provisions of law across the field formations. Sl.No. State Circular 1 Circular No, 01/2018-GST (State) dated 13.02.2018 2 Circular No. 06/2018-GST (State) dated 19.04.2018 3 No.F.1-11(8)-TAX/2015/8421-23 dated 12.09.2018 4 Circular No. 14/2018-GST (State) dated 02.11.2018 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. 88/07/2019-GST dated 1st February, 2019 by the Department of Revenue, Central Board of Indirect Taxes Customs, GST Policy Wing and also follow the Circulars mentioned in the tables above, which are annexed herewith. Enlco.: As stated. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura