CBIC withdraws clarification issued on treatment of secondary or post-sales discounts

CBIC ab-initio withdraws Circular No. 105/24/2019-GST wherein certain clarifications were given in relation to various doubts related to treatment of secondary or post-sales discounts under GST; Explains that, circular has been withdrawn in view of numerous representations received expressing apprehensions on implications of same and to ensure uniformity in implementation of provisions of law across field formations....