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>21/2018-GST (State) 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 (State) To The Additional Commissioner of State Tax / Depu....
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....on 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 implementation of the provisions of law across the field formations, which is ....


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