https://www.taxtmi.com/notifications?id=146950 Post-supply discounts may be excluded where the supplier issues a credit note and the recipient reverses input tax credit attributable to the discount in accordance with section 34. Credit notes may also be issued for discounts referred to in section 15(3)(b). The refund provisions are expanded to cover unutilised input tax credit allowed under section 54(3), while export-with-payment-of-tax refund claims are excluded from the restriction under section 54(14). en-us Fri, 11 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 18:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146950 Post-supply discounts may be excluded where the supplier issues a credit note and the recipient reverses input tax credit attributable to the discount in accordance with section 34. Credit notes may also be issued for discounts referred to in section 15(3)(b). The refund provisions are expanded to cover unutilised input tax credit allowed under section 54(3), while export-with-payment-of-tax refund claims are excluded from the restriction under section 54(14). Notifications GST - States Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146950