CBIC Withdraws clarification issued on treatment of secondary or Post-Sales discounts


The Central Board of Indirect Taxes and Customs in its circular dated 3rd October 2019 has withdrawn the circular No.105/24/2019-GST dated 28th June, 2019 wherein clarification were made on various doubts related to treatment of secondary or post sales discounts under GST.

Following statement has been released in the circular:

“Whereas CBIC has received numerous representation expressing apprehensions on the implication of the said circular. In view of these apprehensions and to ensure uniformity in the implementation of the provisions of the law across field formations, the CBIC, withdraws, ab-initio, Circular dated 28.06.2019.”

Click here to read circular.

Click here to read more on previous circular.

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