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Gangajal Standard Operating Procedure (SOP) for sale/distribution

Subject: Regarding Standard Operating Procedure (SOP) for sale/distribution of Gangajal.

Download Gangajal Sale SOP in PDF

Reference: Uttarakhand Circle email dated 10.08.2023

A kind reference is invited to the email referred above on the subject cited above.

2. As per Section 170 of the CGST Act, the correct method of rounding off is normal rounding. So, all the amounts of tax, interest, penalty, refund, or any other amount payable should be rounded off to the nearest rupee as per normal rounding off of tax liability method.

Normal rounding off of tax liability: - Under this method, the value of paise is rounded upward/downward depending upon the below two situations-

If the value of paise is greater than or equal to 50: It is rounded upwards to the nearest rupee.

If the value of paise is less than 50: It is rounded downwards to the nearest rupee.

3. In view of above, the competent authority has decided to fix the rate of Gangajal Bottle as Rs. 35/- (inclusive of GST @ 18%) per bottle.

4. Further, the labels of Gangajal bottles that are already printed may be stamped with "Inclusive of GST" alongside the amount of Gangajal bottle.

This issues with the approval of competent authority. Er


General Manager (BD)

Copy to: -

1. All HoCs for information please.

2. The General Manager, CEPT, Mysuru. It is requested to kindly revise the rates of Gangajal Bottle in Point of Sale accordingly.

11-05/2016 BD&MD Government of India Ministry of Communication Department of Post Business Development Directorate Dak Bhawan, New Delhi-110001 Dated: 3rd October,2023

To, The CPMG Uttarakhand Circle

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