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The Central Board of Indirect Taxes and Customs withdraws Circular No. 105/24/2019-GST ab-initio. The earlier circular provided clarifications on the treatment of secondary or post-sales discounts under GST. The Board withdraws the circular due to numerous representations and apprehensions from stakeholders. This action ensures uniformity in the implementation of the provisions of the law across field formations. Commissioners of Central Tax and Director Generals must issue suitable trade notices to publicize the contents of this circular.
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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.
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.
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)
