Subject
Withdraws Circular No. 105/24/2019-GST dated 28.06.2019 on treatment of secondary or post-sales discounts under GST
Content
Kind attention is invited to Circular No. 105/24/2019-GST dated 28.06.2019 wherein certain clarifications were given in relation to various doubts related to treatment of secondary or post-sales discounts under GST. 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 implementati…