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    <title>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</title>
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    <description>Supply of goods in customs bonded warehouses is treated as Inter-State supply. Due to FORM GSTR 1 reporting limitations on the common portal (July 2017-March 2018), suppliers paid central tax and state tax instead of integrated tax. As a one time administrative deeming exception, suppliers who paid central and state tax for such supplies during the period will be deemed compliant provided the sum of central and state tax equals the integrated tax otherwise payable.</description>
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      <description>Supply of goods in customs bonded warehouses is treated as Inter-State supply. Due to FORM GSTR 1 reporting limitations on the common portal (July 2017-March 2018), suppliers paid central tax and state tax instead of integrated tax. As a one time administrative deeming exception, suppliers who paid central and state tax for such supplies during the period will be deemed compliant provided the sum of central and state tax equals the integrated tax otherwise payable.</description>
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