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of <h1>Suppliers Must Prove Compliance with WB GST Act Section 15(3)(b)(ii) Via Certificates for Discount Tax Credits.</h1> The circular outlines the mechanism for suppliers to provide evidence of compliance with Section 15(3)(b)(ii) of the West Bengal Goods and Services Tax Act, 2017. It clarifies that discounts offered through tax credit notes after supply should not be included in taxable value if the recipient reverses the input tax credit. Currently, no portal functionality exists to verify this reversal. Suppliers can obtain a certificate from the recipient, issued by a Chartered Accountant or Cost Accountant, confirming the reversal. For discounts under Rs 5,00,000, an undertaking from the recipient suffices. These documents serve as evidence during tax proceedings.
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