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of <h1>Assam Withdraws Circular on Post-Sales Discounts Under GST, Effective October 1, 2019, Citing Consistency Concerns.</h1> Circular No. 67/2019-GST from the Government of Assam announces the withdrawal of Circular No. 60/2019-GST, initially issued on July 1, 2019. The withdrawal follows concerns raised about the implications of the earlier circular, which provided clarifications on secondary or post-sales discounts under GST. To ensure consistent application of the law across various regions, the Commissioner of State Tax, exercising authority under section 168 of the Assam GST Act, 2017, has rescinded the circular effective from October 1, 2019.
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