Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST.

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.... GST.<br>Circular No. 21/2018-GST (State) Dated:- 31-12-2018 Tripura SGST Dated:- 31-12-2018 Tripura SGST<br>GST - States<br>NO.F.1-11(91)-TAX/GST/2017(Part-VI)/11901-12000 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 31st December, 2018. Circular No. 21/2018-GST (Sta....

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.... departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST, in order to ensure uniformity in the impleme....