Clarification regarding applicability of GST on additional/penal interest. - GST - States - 21/2019-GST (State)

NO.F.1-11(8)-TAX/GST/2019/6515-21 GOVERNMENT OF TRIPURA OFFICE TO THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEIIRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 01/07/2019 Circular No. 21/2019-GST (State) To File Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarification regarding applicability of GST on additional/penal interest. The Department of Revenue. Central Board of Indirect Taxes Customs. GST Policy Wing vide Circular No 102/21/2019-GST dated 28 th June, 2019 has issued clarification regarding applicability of GST on additional / penal interest, m 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. 102/21/2019-GST dated 28 th June. 2019 by the Department of Revenue. Central Board of Indirect Taxes Customs, GST Policy Wing, Enclo.: Circular No 102/21/2019-GST (S. Karmakar, TCS, SSG) Chief Commissioner of State Tax Government of Tripura