https://www.taxtmi.com/forum/issue?id=114621 Incentives treated as discounts under Section 15(3) of the CGST Act, 2017 are excluded from taxable value when recorded in the invoice before or at supply; post-supply incentives are excluded only if established by an agreement entered into at or before supply, specifically linked to invoices, and the recipient reverses attributable input tax credit. Documentary evidence, invoice practice and ITC reversal determine whether incentives to dealers attract GST. en-us Wed, 13 Feb 2019 14:18:15 +0530 Thu, 23 Jan 2025 15:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114621 Incentives treated as discounts under Section 15(3) of the CGST Act, 2017 are excluded from taxable value when recorded in the invoice before or at supply; post-supply incentives are excluded only if established by an agreement entered into at or before supply, specifically linked to invoices, and the recipient reverses attributable input tax credit. Documentary evidence, invoice practice and ITC reversal determine whether incentives to dealers attract GST. Discussion-Forum GST Wed, 13 Feb 2019 14:18:15 +0530 https://www.taxtmi.com/forum/issue?id=114621