Central Tax Circulars

CGST Circular 112/2019

To

The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)

The Principal Director Generals / Director Generals (All)

Madam / Sir,

Subject: Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 – reg.

1) 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.

3) It is requested that suitable trade notices may be issued to publicize the
contents of this Circular. Hindi version will follow.