Circular No 112/31/2019 GST : Withdrawal of secondary or post-sales discounts Circular

By | October 4, 2019
(Last Updated On: October 4, 2019)

Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

Circular No. 112/31/2019 – GST

F.No. CBEC – 20/06/03/2019 – GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, the 3rd October, 2019

To
The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners
of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam / Sir,

Subject: Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 – reg.
Kind attention is invited to Circular No. 105/24/2019-GST dated 28.06.2019 wherein certain
clarifications were given in relation to various doubts related to treatment of secondary or post-sales discounts under GST

2. Numerous representations were received expressing apprehensions on the implications of the
said Circular. In view of these apprehensions and to ensure uniformity in the implementation of the
provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 105/24/2019-GST dated 28.06.2019.

3. It is requested that suitable trade notices may be issued to publicize the contents of this
Circular. Hindi version will follow.

(Yogendra Garg)
Principal Commissioner (GST)

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