Withdrawal of Trade Circular 39T of 2019 dt 05th July 2019

TRADE CIRCULAR

To,

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Subject: Withdrawal of Trade Circular 39T of 2019 dt 05th July 2019

This office has issued trade circular 39T of 2019 dated 5th July 2019 regarding deemed adoption of GST circulars issued by the Central Board of Indirect Taxes and Customs (CBIC). It was decided to adopt the GST circulars issued by the CBIC in order to ensure uniformity in implementation of the Maharashtra Goods and Service Tax Act, 2017 unless a separate circular on the same subject is issued by Maharashtra Goods and Service Tax department (MGSTD). In view of the said circular, if the GST circular was issued by the CBIC and a separate circular regarding the same subject matter was not issued by the MGSTD then, the GST circular issued by CBIC was applicable, mutatis mutandis, for the implementation of MGST Act 2017.

A reexamination of the circular 39T of 2019 led to the consensus for the need to have a single source of information. In order to maintain the integrity of communication and so also to avoid confusion caused as to which circular instructions are to be followed in a case where there are circulars issued by CBIC as well s circulars issued by the MGSTD, it is decided to withdraw the Trade circular 39T of 2019 w.e.f. the date of issuance of this circular. Henceforth, whenever CBIC issues any circular, MGSTD, on its examination, would issue a separate circular regarding its applicability for the implementation of the MGST Act.

It is further clarified that circular issued by CBIC till withdrawal of 39T of 2019 are deemed to have been adopted for the implementation of MGST Act, 2017 unless MGSTD has issued a separate circular on the same subject. Actions taken on the basis of the circular adopted by the MGSTD would remain valid. GST circular adopted by the MGSTD is made available on the MGSTD website from time to time. A list of such circulars adopted is attached herewith (Annexure-I).

This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra.