https://www.taxtmi.com/circulars?id=62130 Supplies of goods deposited in customs bonded warehouses are characterized as inter-State supplies, but due to the common portal's inability to record such transactions in FORM GSTR-1 during July 2017-March 2018, taxpayers reported and paid central tax and state tax. As a one-time exception, suppliers who paid central and state tax will be deemed to have complied with tax-payment requirements provided the amount paid equals the integrated tax due. en-us Thu, 02 May 2019 00:00:00 +0530 Fri, 09 Aug 2019 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62130 Supplies of goods deposited in customs bonded warehouses are characterized as inter-State supplies, but due to the common portal's inability to record such transactions in FORM GSTR-1 during July 2017-March 2018, taxpayers reported and paid central tax and state tax. As a one-time exception, suppliers who paid central and state tax will be deemed to have complied with tax-payment requirements provided the amount paid equals the integrated tax due. Circulars GST - States Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62130