https://www.taxtmi.com/notifications?id=146826 Post-supply discounts would be excluded from the value of supply where the supplier issues a credit note and the recipient reverses attributable input tax credit. Credit notes would expressly cover such discounts. Provisional refunds would extend to claims arising from unutilised input tax credit under an inverted duty structure, while the refund threshold limit would be removed for goods exported out of India with payment of tax. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 06 Oct 2026 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146826 Post-supply discounts would be excluded from the value of supply where the supplier issues a credit note and the recipient reverses attributable input tax credit. Credit notes would expressly cover such discounts. Provisional refunds would extend to claims arising from unutilised input tax credit under an inverted duty structure, while the refund threshold limit would be removed for goods exported out of India with payment of tax. Notifications GST - States Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146826