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

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....-1202 Dated: 13/3/2019 Circular No. 06/2019-GST (Ref: Central Circular No. 91/10/2019-GST) Subject - 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-Reg. Attention is invited to Circular No. 3/1/2018-IGST dated 25.05.2018 of Ministry of Finance, Department of Revenue, Central Boa....

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....pplier and the recipient were located in the same State or Union territory. Hence taxpayers making such supplies were required to report such supplies as intra-State supplies and discharged central tax and state tax instead of integrated tax accordingly. Now, representations have been received from trade to clarify the same. 3. In order to ensure uniformity in the implementation of the provisions....