Denial of composition option by tax authorities and effective date thereof. - GST - States - 22/2018-GST (State)

NO.F.1-11(91)-TAX/GST/2017(Part-VI)/12001-12100 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 31st December, 2018. Circular No. 22/2018-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: Denial of composition option by tax authorities and effective date thereof - Reg. The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No. 77/51/2018 GST dated 31st December, 2018 has issued clarifications on denial of composition option by tax authorities and effective date thereof, 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.77/51/2018 GST dated 31st December, 2018 by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing. Enlco: Circular No. 77/51/2018 GST. (S. Karmakar, TCS SSG) Chief Commissioner of State Tax Government of Tripura