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    <title>Discount after Supply</title>
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    <description>Discounts recorded in the invoice at or before the time of supply, or established by an agreement at or before supply and linked to invoices, may be adjusted post supply by issuing a credit note and reducing tax liability, provided the recipient reverses input tax credit attributable to the discount and proper records link the credit note to the original invoice.</description>
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      <description>Discounts recorded in the invoice at or before the time of supply, or established by an agreement at or before supply and linked to invoices, may be adjusted post supply by issuing a credit note and reducing tax liability, provided the recipient reverses input tax credit attributable to the discount and proper records link the credit note to the original invoice.</description>
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      <law>GST</law>
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