Public Notice No. 1956/2023 of the Office of the Commissioner of Central Tax, Bengaluru dated 16th October, 2023 on the production of agricultural produce [C12-7NA]

Public Notice No. 1956/2023

GOVERNMENT OF INDIA

Office of the Commissioner of Central Tax, Bengaluru

Bengaluru, dated the 16th October, 2023

PUBLIC NOTICE

To

All Registrars,

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

Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.

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 public notice may be brought to the notice of the Office of the Commissioner of Central Tax, Bengaluru.

(Under Secretary to the Government of India)