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of <h1>Gujarat Circular: Used Vehicle Sales by Government Are Taxable; Clarifies Late Filing Penalties and TDS Rules Under GST.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, addresses various GST-related issues. It clarifies that the supply of used vehicles and other goods by government departments to unregistered persons is taxable, requiring registration and tax payment. Penalties under section 73(11) of the GGST Act are not applicable for late GSTR-3B filings if tax is paid with interest. For debit/credit notes issued post-GST implementation, the applicable tax rate is the GST rate. Section 51 TDS provisions apply to government bodies with significant government equity. The GST valuation includes TCS under the Income Tax Act, and the 'owner of goods' is determined by accompanying documentation.
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