Corrigendum to Trade Circular No. 23/2019 (Circular No. 102/21/2019-GST) dated 28.06.2019

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..... 102/21/2019-GST) dated 28.06.2019 DATED: 16.07.2019 In para 5 of the Trade Circular No. 23/2019 dated 28th June, 2019, 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. 1136-F.T. dated 28.06.2017. Accordingly, in this case .....

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..... 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 Commissioner. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management .....

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