Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 - GST - States - 112/31/2019- GST/SIKKIM

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.112/31/2019- GST/SIKKIM Date: 3rd October, 2019 CIRCULAR Subject: Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 reg. 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 Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 105/24/2019-GST dated 28.06.2019. Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department