Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehousc for the period July, 2017 to March. 2018

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....ARH, ATAL NAGAR, RAIPUR No. /ST/Tech//2019/5144 Atal Nagar, Raipur Dated : 02.05.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) ................................................. Subject: Clarification regarding....

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....ave the facility to enable the taxpayer to report payment of integrated tax, in the details required to be submitted in FORM GSTR-1, for such supplies especially where the supplier 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....

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....ew or revenue neutral position of such tax payment and that facility to correctly report the nature of transaction in FORM GSTR-I furnished on the common portal was not available during the period July, 2017 to March, 2018, it has been decided that, as a one-time exception, suppliers who have paid central tax and state tax on such supplies, during the said period, would be deemed to have complied ....