Corrigendum to Trade Circular No. 40/2018 dated 17th September, 2018.

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Full Text of the Document

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....ated 17th September, 2018, for "However, in cases where the supply of agricultural produce is not exempted and liable to tax, such commission agent shall be liable for compulsory registration under sub-section (vii) of section 24 of the WBGST Act." read, "Further, according to clause (vii) of section 24 of the WBGST Act, a person is liable for mandatory registration if he makes taxable supply ....