Deemed adoption of central GST circulars ensures uniform state implementation unless the state issues its own circular. The Commissioner invokes statutory power to deem CBIC Circulars as issued by the Commissioner of State Tax for implementing the Maharashtra Goods and Services Tax Act, making CBIC directions applicable to the State unless the Commissioner issues a separate Circular on the same issue; the Trade Circular is clarificatory and implementation difficulties may be reported to the Commissioner's office.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed adoption of central GST circulars ensures uniform state implementation unless the state issues its own circular.
The Commissioner invokes statutory power to deem CBIC Circulars as issued by the Commissioner of State Tax for implementing the Maharashtra Goods and Services Tax Act, making CBIC directions applicable to the State unless the Commissioner issues a separate Circular on the same issue; the Trade Circular is clarificatory and implementation difficulties may be reported to the Commissioner's office.
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