Business Receipt in AIS under sec 194R

[Aroon]

When i checked my AIS, i saw an amount as 'business receipt'(TDS deducted under 194R) with my supplier details, the amount is discount given by the supplier by credit note, while filing ITR on presumptive scheme, do i need to add this amount with the 'GST turnover' (amount shown in AIS) and show it under 'Gross Turnover or Gross Receipts' or just show GST turnover ? 

AI Summary

Include genuine benefits under section 194R in taxable receipts; treat supplier credit notes as expense adjustments, verify with CA If the AIS entry reflects a genuine benefit or perquisite received by the taxpayer (taxable under section 194R), it should be included in taxable receipts; if it is merely a purchase credit note that reduces the cost of goods (i.e., adjusts supplier's invoice and reduces your expense), it normally does not constitute additional income and need not be added to presumptive gross receipts. Determine the legal character by examining underlying documents: is it a supplier-issued credit adjusting past purchases, or an independent concession/benefit to you? Treat the former as expense adjustment and the latter as taxable receipt (report under gross receipts or other income as appropriate) and confirm with a chartered accountant.