Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 on Post Sales Discount

Numerous representations were received expressing apprehensions on the implications of Circular No. 105/24/2019-GST dated 28.06.2019 on treatment of secondary or post-sales discounts under GST. In view of these apprehensions and to ensure uniformity in the implementation of the provisions of the law CBIC has withdrawnCircular No. 105/24/2019-GST dated 28.06.2019.

Circular No. 112/31/2019 GST

F.No. CBEC 20/06/03/2019 GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
******

New Delhi, the 3rd October, 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.

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.

(Yogendra Garg)
Principal Commissioner (GST)

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