Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018 issued vide F.No. CBEC/20/16/412018-GST. - GST - States - F.1-11(8)-TAX/GST/2018/6997-7003

NO.F.1-11(8)-TAX/GST/2018/6997-7003 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST. PIN-799006 Dated, Agartala, the 19 th July, 2019 Corrigendum to Circular No. 08/2018-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: Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018 issued vide F.No. CBEC/20/16/412018-GST. The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing has issued Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018 issued vide F.No. CBEC/20/16/4/2018-GST. Accordingly, it is required to issue Corrigendum to Circular No. 08/2018-GST (State) dated 30th May, 2018 , 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 Corrigendum to Circular No. 45/19/2018-GST dated 30 th May. 2018 by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing. Enclo.: Corrigendum to Circular No. 45/19/2018-GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura