Withdrawn of Circular No. 105/24/2019- GST, Dated: 28.06.2019 related to the treatment of the secondary or post-sale discounts under GST

Circular No. 92/11/2019, dated: 7th March 2019 was issued for clarifying doubts related to the treatment of secondary or post-sales discounts under GST. After issuance of said circular various representations have been received from the trade and industry seeking clarifications in respect of tax treatment in case of secondary discounts and post-sale discounts. For clarifying those doubts new circular 105/24/2019-GST, dated 28th June, 2019 was issued which is withdrawn through circular no. 105/24/2019, dated: 3rd October, 2019

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