Withdrawal of Circular issued vide memo no. 1778/GST-2, dated 22.07.2019. - GST - States - 2871/GST-2

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT From Excise Taxation Commissioner, Haryana, Panchkula. To All the Dy. Excise Taxation Commissioner (ST), in the State of Haryana. Memo No. 2871/GST-2 Panchkula, date the 07-11-2019 Subject: Withdrawal of Circular issued vide memo no. 1778/GST-2, dated 22.07.2019. A Circular was issued vide memo no.1778/GST-2, dated 22.07.2019 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 by section 168 of the Haryana Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular issued vide memo no. 1778/GST-2, dated 22.07.2019. Amit Kumar Agrawal Excise Taxation Commissioner-cum- Commissioner of State Tax, Haryana