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Circular issued in respect of post-sales discount withdrawn ab-initio

December 9, 2019
On October 3, 2019 vide Circular No. 112/31/2019-GST, CBIC has ab-initio withdrawn Circular No. 105/24/2019-GST dated June 28, 2019 relating to treatment of secondary or post-sales discounts under GST.
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