https://www.taxtmi.com/article/detailed?id=15896 Amendments permit exclusion of post-supply discounts from taxable value where the supplier issues a credit note under section 34 and the recipient reverses attributable input tax credit, removing the earlier requirement that post-sale discounts be established by a pre-supply agreement linked to invoices; section 34 is correspondingly amended to allow credit notes for such discounts while other credit-note conditions remain applicable. en-us Tue, 17 Feb 2026 07:31:12 +0530 Tue, 17 Feb 2026 07:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15896 Amendments permit exclusion of post-supply discounts from taxable value where the supplier issues a credit note under section 34 and the recipient reverses attributable input tax credit, removing the earlier requirement that post-sale discounts be established by a pre-supply agreement linked to invoices; section 34 is correspondingly amended to allow credit notes for such discounts while other credit-note conditions remain applicable. Articles Goods and Services Tax - GST Tue, 17 Feb 2026 07:31:12 +0530 https://www.taxtmi.com/article/detailed?id=15896