Circular No.ES/388/2018-19 February 20, 2019
To: Members of the Council
Sub.: Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
Dear Member,
We would like to inform you that CBIC has issued Circular No. 91/10/2019-GST dated 18th February, 2019 granting one-time relaxation to suppliers of warehoused goods having paid CGST/SGST instead of IGST during the period July 2017 to March 2018.
Please make a note of the following-
The said suppliers shall be deemed to have complied with the provisions of law as far as payment of tax is concerned so long as the amount of CGST+SGST is equal to the IGST due on such supplies.
The non-availability of the facility on the common portal during the said period, suppliers have reported such supplies as intra-State instead of inter-State supplies.
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR
