Withdrawal of Circular No. 28-2019/GST (CCTs Ref.in CCW/GST/74/2015), Dated 24.7.2019 - GST - States - Circular No. 34 /2019

Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax Andhra Pradesh Present: Sri. Peeyush Kumar, I.A.S. Circular No. 34/2019 CCTs Ref. in CCW/GST/74/2015 Dated : .10.2019 . Subject: Withdrawal of Circular No. 28-2019/GST (CCTs Ref.in CCW/GST/74/2015), Dated 24.7.2019 regarding Kind attention is invited to Circular No. 28-2019/GST (CCTs Ref.in CCW/GST/74/2015), Dated 24.7.2019 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 Chief Commissioner of State Tax, in exercise of his powers conferred by section 168(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 28-2019/GST (CCTs Ref.in CCW/GST/74/2015), Dated 24.7.2019. 3. The field officers are requested to publicize the contents of this Circular Chief Commissioner (ST).