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<h1>Credit note mechanism expanded to cover discounts under the valuation framework in GST law.</h1> Section 34 of the Central Goods and Services Tax Act is amended to extend the credit note provision. The amendment adds cases where a discount referred to in clause (b) of sub-section (3) of section 15 is given, alongside the existing reference to supplies found to be deficient. It thereby aligns the credit note mechanism with discounts under the valuation framework.