CBIC withdraws the Circular regarding clarifications on treatment of secondary or post-sales discounts under GST

Oct 04, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on October 03, 2019, has withdrawn the Circular No. 105/24/2019-GST dated June 28, regarding certain clarifications in relation to various doubts related to treatment of secondary or post-sales discounts under GST.

However, CBIC received numerous representations 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, CBIC, withdraws, ab-initio, Circular dated June 28, 2019.

[Circular No. 112/31/2019 – GST]


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