https://www.taxtmi.com/circulars?id=63075 Withdrawal of Circular No. 60/2019-GST concerns earlier clarifications on the treatment of secondary or post-sales discounts under GST. In response to representations expressing apprehensions about its implications, the Commissioner of State tax exercised power under section 168 of the Assam Goods and Services Tax Act, 2017 to withdraw the circular ab initio and to ensure uniform implementation across field formations. The circular was deemed to have been issued from 1 October 2019. en-us Mon, 14 Oct 2019 00:00:00 +0530 Mon, 04 May 2026 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63075 Withdrawal of Circular No. 60/2019-GST concerns earlier clarifications on the treatment of secondary or post-sales discounts under GST. In response to representations expressing apprehensions about its implications, the Commissioner of State tax exercised power under section 168 of the Assam Goods and Services Tax Act, 2017 to withdraw the circular ab initio and to ensure uniform implementation across field formations. The circular was deemed to have been issued from 1 October 2019. Circulars GST - States Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63075