Clarification on various doubts related to treatment of secondary or post-sales discounts under GST. - GST - States - 24/2019-GST (State)

NO.F.1-11(8)-TAX/GST/2019/6537-43 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006 Dated, Agartala, the 01/07/2019 Circular No. 24/2019-GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Superintendent of Slate Tax (All)/ Inspector of State Tax (All) Subject: Clarification on various doubts related to treatment of secondary or post-sales discounts under GST. The Department of Revenue. Central Board of Indirect Taxes Customs. GST Policy Wing vide Circular No, 105/24/2019-GST dated 28 th June. 2019 has issued clarification on various doubts related to treatment of secondary or post-sales discounts under GST. in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 105/24/2019-GST dated 28 th June, 2019 by the Department of Revenue. Central Board of Indirect Taxes Customs, GST Policy Wing. Enclo.: Circular No. 105/24/2019-GST (S. Karmakar, TCS, SSG) Chief Commissioner of State Tax Government of Tripura