TaxTMI 
TaxTMI 
Hi, by reading few of the articles what we understood is for post-sale discount via credit note if section 15(3)(b) are satisfied GST may be applied on the credit note. but my question is can we raise/issue a financial/commercial credit note in this case, as there will be no GST loss to be department.
GST on Post Sale discount under sec.15(3)(b) are satisfied
04 Aug 2025 
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Post-sale discount under GST: issue taxable credit notes when discount conditions are met to align supply value and ITC.
When conditions of section 15(3)(b) are satisfied the taxable value excludes the post sale discount, and it is preferable to issue a tax reflective credit note under the GST credit note mechanism to align supplier records and recipient input tax credit; a financial/commercial credit note without tax may be issued by mutual choice but risks recipient disputes and should not be used to shift accumulated input tax credit. (AI Summary)
When conditions of section 15(3)(b) are satisfied the taxable value excludes the post sale discount, and it is preferable to issue a tax reflective credit note under the GST credit note mechanism to align supplier records and recipient input tax credit; a financial/commercial credit note without tax may be issued by mutual choice but risks recipient disputes and should not be used to shift accumulated input tax credit. (AI Summary)