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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....4308 Date: 01-03-2019 GST Circular No. 15/2019 All Joint Commissioner (Adm.), Commercial Taxes Department, ....................................................... 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. Attention is invited to Circular No. 3/1/....

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....ted 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 of law across the field formati....