Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019. - GST - States - 112/31/2019-GST

CIRCULAR Chief Commissioner of State Tax, Gujarat State, Ahmedabad Dated 10 th October, 2019 CIRCULAR No. 112/31/2019-GST No.GSL/GST/S.168/B.57 Subject: Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 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 Chief Commissioner of State tax, in exercise of its powers conferred by section 168(1) of the Gujarat Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 105/24/2019-GST dated 28.06.2019. 3. This circular shall be deemed to have been issued on the 3 rd October, 2019. (J P Gupta) Chief Commissioner of State Tax, Gujarat State, Ahmedabad