https://www.taxtmi.com/forum/issue?id=119984 Performance based benefits received from a supplier are likely taxable under GST as consideration for services supporting the supplier's sales unless they are treated as trade discounts properly adjusted in purchase invoices (e.g., via credit/debit notes). Redistribution of the benefit to buyers does not eliminate GST liability on the receipt. Parties should examine pre agreements, intended recipient of the benefit, and principal/agent status, and should ensure appropriate invoicing and documentary adjustments or else treat the receipt as a fresh taxable supply and raise an invoice charging GST. en-us Thu, 08 May 2025 18:23:49 +0530 Fri, 16 May 2025 07:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119984 Performance based benefits received from a supplier are likely taxable under GST as consideration for services supporting the supplier's sales unless they are treated as trade discounts properly adjusted in purchase invoices (e.g., via credit/debit notes). Redistribution of the benefit to buyers does not eliminate GST liability on the receipt. Parties should examine pre agreements, intended recipient of the benefit, and principal/agent status, and should ensure appropriate invoicing and documentary adjustments or else treat the receipt as a fresh taxable supply and raise an invoice charging GST. Discussion-Forum GST Thu, 08 May 2025 18:23:49 +0530 https://www.taxtmi.com/forum/issue?id=119984