https://www.taxtmi.com/article/detailed?id=8813 The taxable value under GST is the transaction value represented by invoice price, which may exclude discounts only if recorded on the tax invoice at or before supply or, for post-supply discounts, if a pre-supply agreement links the discount to specific invoices and the recipient reverses the attributable input tax credit; discounts announced or granted after supply without such prior agreement or linkage cannot be excluded. en-us Fri, 08 Nov 2019 07:20:27 +0530 Fri, 08 Nov 2019 07:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8813 The taxable value under GST is the transaction value represented by invoice price, which may exclude discounts only if recorded on the tax invoice at or before supply or, for post-supply discounts, if a pre-supply agreement links the discount to specific invoices and the recipient reverses the attributable input tax credit; discounts announced or granted after supply without such prior agreement or linkage cannot be excluded. Articles Goods and Services Tax - GST Fri, 08 Nov 2019 07:20:27 +0530 https://www.taxtmi.com/article/detailed?id=8813