Withdrawal of Circular No. 105/24/2019-GST dated 02.08.2019 - GST - States - 112/312019

Circular No. 112/312019 GST No. 12-25/2018-19-EXN-GST-(575)-28538-555 Government of Himachal Pradesh, Excise and Taxation Department To 1. The Additional/Jt. Commissioner of State Taxes and Excise, South Zone, North Zone, Central Zone, H.P. 2. The Joint Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad, NZ/ SZ/ CZ. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 the 31st Oct., 2019. Madam/Sir, Subject: Withdrawal of Circular No. 105/24/2019-GST dated 02.08.2019 reg. Kind attention is invited to Circular No. 105/24/2019-GST dated 02.08.2019 where in certain clarifications were given in relation to various doubts related to treatment of secondary or post-sales discounts under GST. 2. Many apprehensions have been expressed by the taxpayers 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 of the Himachal Pradesh Goods and Services Tax Act, 2017, I hereby withdraw, ab-initio, Circular No. 105/24/2019-GST dated 02.08.2019. 3. This circular shall come into force w.e.f. 03.10.2019. 4. Difficulty, if any, in the implementation of this Circular may be brought to the notice of this office. Yours faithfully, Dr. Ajay Sharma (IAS) Commissioner of State Taxes and Excise, Himachal Pradesh Endst. No. 12-25/2018-19-EXN-GST-(575)-28556-558 Dated: 31st Oct., 2019.