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of <h1>Tripura Govt Clarifies GST on Penal Interest, Ensures Uniform Application u/s 168 of State GST Act 2017.</h1> The Government of Tripura, through Circular No. 21/2019-GST (State) dated July 1, 2019, addresses the applicability of GST on additional or penal interest. The circular refers to the clarification issued by the Department of Revenue, Central Board of Indirect Taxes & Customs, GST Policy Wing, via Circular No. 102/21/2019-GST dated June 28, 2019. It mandates uniform implementation of GST provisions concerning additional or penal interest across various field formations in accordance with Section 168 of the Tripura State Goods and Services Tax Act, 2017.
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