https://www.taxtmi.com/forum/issue?id=114634 GST treatment depends on whether ITC was availed: free distribution of promotional items without ITC does not amount to supply; if ITC was availed, permanent transfer/disposal by way of gift/free distribution is a deemed taxable supply requiring reversal of credit and reporting as taxable supply in GSTR-3B; routing promotional activities through a registered third-party service provider can preserve ITC recovery. en-us Fri, 15 Feb 2019 13:37:11 +0530 Thu, 23 Jan 2025 15:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114634 GST treatment depends on whether ITC was availed: free distribution of promotional items without ITC does not amount to supply; if ITC was availed, permanent transfer/disposal by way of gift/free distribution is a deemed taxable supply requiring reversal of credit and reporting as taxable supply in GSTR-3B; routing promotional activities through a registered third-party service provider can preserve ITC recovery. Discussion-Forum GST Fri, 15 Feb 2019 13:37:11 +0530 https://www.taxtmi.com/forum/issue?id=114634