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.

Inter-State supply via bonded warehouses: suppliers paying central and state tax treated as compliant if payments equal integrated tax.

Supplies of goods deposited in customs bonded warehouses were Inter-State supply but, due to portal limitations, suppliers reported them as intra State and paid central tax and state tax instead of integrated tax. As a one-time exception, suppliers who paid central and state tax during the affected period will be deemed compliant if the total tax paid equals the integrated tax due.