The CBIC vide Circular No. 112/31/2019 – GST dated October 03, 2019 has ab-initio withdrawn Circular No. 105/24/2019-GST dated June 28, 2019 (“Circular 105”) wherein clarifications were made on various doubts related to treatment of secondary or post-sales discounts under GST.
Source: a2ztaxcorp.com
