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    <title>Withdrawal of Circular No. 105/24/2019-GST dated 02.08.2019</title>
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    <description>The Commissioner withdraws the earlier departmental clarificatory circular on the GST treatment of secondary or post sales discounts, declaring that circular void ab initio under the Commissioner&#039;s statutory authority to ensure uniform implementation across field formations; field officers are instructed to note the withdrawal and to report any implementation difficulties to the Commissioner&#039;s office.</description>
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      <description>The Commissioner withdraws the earlier departmental clarificatory circular on the GST treatment of secondary or post sales discounts, declaring that circular void ab initio under the Commissioner&#039;s statutory authority to ensure uniform implementation across field formations; field officers are instructed to note the withdrawal and to report any implementation difficulties to the Commissioner&#039;s office.</description>
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