https://www.taxtmi.com/forum/issue?id=119312 Incentive payments to dealers that involve no obligation or consideration from the dealer are generally not a supply under GST and are treated as discounts or promotional allowances; however, incentives in kind may raise barter or gift issues affecting input tax credit, and incentives contingent on dealer obligations may constitute taxable supply. Reporting under Section 194R can trigger 26AS matching and GST notices, so documentation of the absence of consideration is critical to avoid GST liability and credit disallowance. en-us Wed, 18 Sep 2024 20:04:55 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119312 Incentive payments to dealers that involve no obligation or consideration from the dealer are generally not a supply under GST and are treated as discounts or promotional allowances; however, incentives in kind may raise barter or gift issues affecting input tax credit, and incentives contingent on dealer obligations may constitute taxable supply. Reporting under Section 194R can trigger 26AS matching and GST notices, so documentation of the absence of consideration is critical to avoid GST liability and credit disallowance. Discussion-Forum GST Wed, 18 Sep 2024 20:04:55 +0530 https://www.taxtmi.com/forum/issue?id=119312