https://www.taxtmi.com/caselaws?id=798248 Traceable e-wallet credits of quantified GST rate-reduction benefits satisfy Section 171 where they are unconditional, unrestricted, non-expiring, carry monetary value, and are linked to identified recipients and invoices. Automated labelling as "Offers and cashback" does not displace the substance of transaction-specific evidence establishing that the benefit reached eligible customers. Valid credits and accepted credit notes discharge the anti-profiteering obligation to the extent substantiated. An unreconciled residual not linked to any customer or invoice remains unpaid and must be deposited in the Consumer Welfare Fund with applicable interest. No penalty applies for the period preceding the penal provision. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798248 Traceable e-wallet credits of quantified GST rate-reduction benefits satisfy Section 171 where they are unconditional, unrestricted, non-expiring, carry monetary value, and are linked to identified recipients and invoices. Automated labelling as "Offers and cashback" does not displace the substance of transaction-specific evidence establishing that the benefit reached eligible customers. Valid credits and accepted credit notes discharge the anti-profiteering obligation to the extent substantiated. An unreconciled residual not linked to any customer or invoice remains unpaid and must be deposited in the Consumer Welfare Fund with applicable interest. No penalty applies for the period preceding the penal provision. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798248