https://www.taxtmi.com/acts?id=53254 Amendment adds post supply discounts referred to in clause (b) of sub section (3) of section 15 as an explicit ground in sub section (1) of section 34 for issuing credit notes, thereby aligning credit note issuance and taxable value adjustment with discounts given after supply. en-us Sun, 01 Feb 2026 15:58:15 +0530 Sun, 01 Feb 2026 15:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53254 Amendment adds post supply discounts referred to in clause (b) of sub section (3) of section 15 as an explicit ground in sub section (1) of section 34 for issuing credit notes, thereby aligning credit note issuance and taxable value adjustment with discounts given after supply. Act-Rules Bills Sun, 01 Feb 2026 15:58:15 +0530 https://www.taxtmi.com/acts?id=53254