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of <h1>Suppliers must prove compliance with CGST Act Section 15(3)(b)(ii) via accountant certification or recipient undertaking for discounts.</h1> The circular addresses the mechanism for suppliers to prove compliance with Section 15(3)(b)(ii) of the CGST Act, 2017, concerning discounts offered via tax credit notes. It clarifies that such discounts can be excluded from the taxable value only if the recipient reverses the input tax credit attributable to the discount. Currently, there is no portal functionality to verify this reversal. Until such a system is available, suppliers must obtain a certificate from the recipient's Chartered Accountant or Cost Accountant, confirming the reversal. For discounts not exceeding Rs 5,00,000, an undertaking from the recipient suffices. These documents serve as evidence for compliance during tax proceedings.
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