Withdrawal of Circular No. 26/2019 [105/24/2019-GST] dated 28.06.2019 - GST - States - TRADE CIRCULAR No. 33/2019

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 33/2019 ( Circular No. 112/31/2019-GST ) DATED: 17.10.2019 Subject: Withdrawal of Circular No. 26/2019 [105/24/2019-GST] dated 28.06.2019 Kind attention is invited to Trade Circular No. 26/2019 [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 Government, in exercise of its powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Trade Circular No. 26/2019 [105/24/2019-GST] dated 28.06.2019. 7. This Trade Circular shall be deemed to have come into force on 03.10.2019. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal