TaxTMI 
TaxTMI 
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 ?
Business Receipt in AIS under sec 194R
13 Sep 2025 
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Trade discount shown as business receipt should not be added to presumptive scheme turnover; report GST turnover net of discounts.
A supplier credit note trade discount shown in AIS as a business receipt under 194R should not be added to gross turnover/gross receipts for presumptive taxation; declare actual GST turnover net of discounts, claim the TDS credit in Schedule TDS, reconcile AIS by submitting feedback that the entry is a trade discount, and retain credit notes, invoices and ledger evidence. If the entry represents non-price incentives or freebies, its taxability must be separately examined. (AI Summary)
A supplier credit note trade discount shown in AIS as a business receipt under 194R should not be added to gross turnover/gross receipts for presumptive taxation; declare actual GST turnover net of discounts, claim the TDS credit in Schedule TDS, reconcile AIS by submitting feedback that the entry is a trade discount, and retain credit notes, invoices and ledger evidence. If the entry represents non-price incentives or freebies, its taxability must be separately examined. (AI Summary)