Instruction No. 811/2018-GST of the Central Board of Indirect Taxes and Customs dated 10th November, 2018 on the production of agricultural produce [C11-QS0]

Instruction No. 811/2018-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 10th November, 2018

INSTRUCTION

To

All Registrars,

Subject: The production of agricultural produce by producers under the Central Goods and Services Tax Act, 2017, regarding.

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions

1. References have been received seeking clarification on the manner in which section 168 applies to the production of agricultural produce by producers.

2. The matter has been examined. Every producer carrying on the production of agricultural produce shall make an application in Form B to the Central Government within sixty days, accompanied by a fee of five hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the production of agricultural produce is undertaken, and the Central Government shall dispose of it within sixty days of its receipt.

4. Difficulties, if any, in the implementation of this instruction may be brought to the notice of the Central Board of Indirect Taxes and Customs.

(Under Secretary to the Government of India)