https://www.taxtmi.com/notifications?id=146826 Post-supply discounts may be excluded from the value of supply where the supplier issues a credit note and the recipient reverses input tax credit attributable to the discount. The requirement to link such discounts with an agreement specifically connected to the relevant invoice is removed. Credit-note provisions expressly cover post-supply discounts. Provisional refund is extended to unutilised input tax credit arising from an inverted duty structure, while export refund claims for goods exported on payment of tax are excluded from the minimum-threshold condition. en-us Thu, 23 Jul 2026 00:00:00 +0530 Sat, 05 Sep 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146826 Post-supply discounts may be excluded from the value of supply where the supplier issues a credit note and the recipient reverses input tax credit attributable to the discount. The requirement to link such discounts with an agreement specifically connected to the relevant invoice is removed. Credit-note provisions expressly cover post-supply discounts. Provisional refund is extended to unutilised input tax credit arising from an inverted duty structure, while export refund claims for goods exported on payment of tax are excluded from the minimum-threshold condition. Notifications GST - States Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146826