Withdrawal of GST clarification on post sales discounts: circular revoked to address apprehensions and ensure uniform implementation. Numerous representations raised apprehensions about a prior clarification on secondary or post-sales discounts under GST; the Chief Commissioner, invoking delegated administrative powers under the Gujarat GST framework, withdrew Circular No. 105/24/2019-GST ab initio to allay concerns and ensure uniform implementation, with the withdrawal recorded as having a deemed early-October date of issue.