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        GST - States

        Regarding the withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019

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        GST withdrawal of circular on secondary and post-sale discounts directs departmental compliance and communication to subordinate officers. Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 was communicated for implementation across the State tax administration. The earlier headquarters clarification dated 22.08.2019 concerning doubts on secondary or post-sale discounts under GST was also withdrawn. Officers were directed to inform subordinate staff and ensure compliance with the withdrawal.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              GST withdrawal of circular on secondary and post-sale discounts directs departmental compliance and communication to subordinate officers.

                              Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 was communicated for implementation across the State tax administration. The earlier headquarters clarification dated 22.08.2019 concerning doubts on secondary or post-sale discounts under GST was also withdrawn. Officers were directed to inform subordinate staff and ensure compliance with the withdrawal.


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