GST Circular No 91/2019

One-time exception to suppliers who have paid central tax and state tax on supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018, during the said period, would be deemed to have complied with the provisions of law as far as payment of tax on such supplies is concerned as long as the amount of tax paid as central tax and state tax is equal to the due amount of integrated tax on such supplies