Withdrawal of Circular GST-10/2019-20 dated 28.06.2019 - GST - States - GST-17/2019-20

Government of Karnataka (Department of Commercial Taxes) No. KSA/GST.CR-05/2019-20 Office of the Commissioner of Commercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 09-10-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-17/2019-20 Subject: Withdrawal of Circular GST-10/2019-20 dated 28.06.2019 - reg. Attention is invited to Circular No.GST-10/2019-20 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, in exercise of its powers conferred by section 168(1) of the Karnataka Goods and Services Tax Act, 2017, Circular No. GST-10/2019-20 dated 28.06.2019 is hereby withdrawn, ab-initio. (SRIKAR M.S.) Commissioner of Commercial Taxes (Karnataka) Bengaluru Commissioner of Commercial Taxes Karnataka, Bangalore