Corrigendum to Circular No. 102/21/2019-GST dated 28th June, 2018.

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..... No. 102/21/2019-GST dated 28 th June, 2018. In para 5 of the Circular No. 102/21/2019-GST dated 28 th June, 2018, for Case 2: The additional / penal interest is charged for a transaction between Y and M/s. ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-State Tax (Rate) dated 30.06.2017. Accordingly, in this case the .....

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..... bile by X to Y would be ₹ 40,000/- for the purpose of levy of GST. 2. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner of State Tax. (P.D. Vaghela) Chief Commissioner of State Tax Gujarat State, Ahmedabad. - Circular - Trade Notice - Public Notice - Instructions - Office or .....

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