Circular No. 112/31/2019-GST: withdrawal of Circular No. 105/24/2019-GST [C10-40S]
As at 7 September 2026. In force from 3 October 2019.
2. Numerous representations were received expressing apprehensions on the implications 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 Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 105/24/2019-GST dated 28.06.2019.
Made under
Recital: "the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No. 105/24/2019-GST dated 28.06.2019.". Names Section 168(1), CGST Act, 2017 [S10-BP2]. Vires verified.
Acts on (1)
Supersedes Circular No. 105/24/2019-GST: treatment of secondary or post-sales discounts [C10-3K6], 3 October 2019.
Acted on by (0)
none
Not held (0)
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