Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July 2017 to March 2018

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..... 3(250)/Policy-GST/2019/1196-1202 Dated: 13/3/2019 Circular No. 06/2019-GST (Ref: Central Circular No. 91/10/2019-GST) Subject - Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July 2017 to March 2018-Reg. Attention is invited to Circular No. 3/1/2018-IGST dated 25.05.2018 of Ministry .....

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..... such supplies especially where the supplier and the recipient were located in the same State or Union territory. Hence taxpayers making such supplies were required to report such supplies as intra-State supplies and discharged central tax and state tax instead of integrated tax accordingly. Now, representations have been received from trade to clarify the same. 3. In order to ensure uniformit .....

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..... n portal was not available during the period July, 2017 to March, 2018, it has been decided that, as a one-time exception, suppliers who have paid central tax and state tax on such supplies, during the said period, would be deemed to have complied with the provisions of law as far as payment of tax on such supplies is concerned as long as the amount of tax paid as central tax and state tax is equa .....

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