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

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..... CHHATTISGARH, ATAL NAGAR, RAIPUR No. /ST/Tech//2019/5144 Atal Nagar, Raipur Dated : 02.05.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assi .....

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..... 2. It has been brought to notice of the Commissioner that during the period from 1 st of July, 2017 to 31 st of March, 2018 (hereinafter referred to as the said period ), the common portal did not have the facility to enable the taxpayer to report payment of integrated tax, in the details required to be submitted in FORM GSTR-1, for such supplies especially where the supplier and th .....

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..... 17. But, due to non-availability of the facility on the common portal, suppliers have reported such supplies as intra-State supplies and discharged central tax and state tax on such supplies instead of integrated tax. In view or revenue neutral position of such tax payment and that facility to correctly report the nature of transaction in FORM GSTR-I furnished on the common portal was not availabl .....

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