Withdrawal of Circular No. 60/2019-GST (No. CT/GST-15/Pt-I/2017/40 dated 01.07.2019). - GST - States - 67/2019-GST

GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM :: KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 67/2019-GST Dated Dispur the 14th October, 2019. Subject: Withdrawal of Circular No. 60/2019-GST (No. CT/GST-15/Pt-I/2017/40 dated 01.07.2019). No. CT/GST-15/Pt-1/2017/130.- 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 Commissioner of State tax, in exercise of its powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as the Assam GST Act ), hereby withdraws, ab-initio, Circular No. 60/2019-GST (No. CT/GST-15/Pt-1/2017/40 dated 01.07.2019). 3. This Circular shall be deemed to have been issued on 1st October, 2019. Sd/- Anurag Goel, IAS. , Commissioner of State tax, Assam, Dispur, Guwahati Memo No. CT/GST-15/Pt-1/2017/130-A Dated Dispur the 14th October, 2019.