Effective date clarification for notification explanation directs uniform adherence to central circular, guiding state tax officials' implementation. The explanation added to notification No. 11/2017-CTR (Sr. No. 3(vi)) has the effective date clarified by the central Tax Research Unit in Circular No. 120/39/2019-GST; State tax officers are directed, under section 168 of the Tripura SGST Act, to follow that clarification to ensure uniform implementation across state field formations.
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Effective date clarification for notification explanation directs uniform adherence to central circular, guiding state tax officials' implementation.
The explanation added to notification No. 11/2017-CTR (Sr. No. 3(vi)) has the effective date clarified by the central Tax Research Unit in Circular No. 120/39/2019-GST; State tax officers are directed, under section 168 of the Tripura SGST Act, to follow that clarification to ensure uniform implementation across state field formations.
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