https://www.taxtmi.com/notifications?id=147552 Post-supply discounts under section 15(3)(b) require a supplier to issue a credit note and the recipient to reverse the input tax credit attributable to the discount in accordance with section 34. Section 34(1) is extended to cover such discounts as a basis for issuing credit notes. Refund provisions in section 54(6) are extended to unutilised input tax credit allowed under clause (ii) of the first proviso to section 54(3). en-us Fri, 23 Oct 2026 00:00:00 +0530 Fri, 06 Nov 2026 10:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147552 Post-supply discounts under section 15(3)(b) require a supplier to issue a credit note and the recipient to reverse the input tax credit attributable to the discount in accordance with section 34. Section 34(1) is extended to cover such discounts as a basis for issuing credit notes. Refund provisions in section 54(6) are extended to unutilised input tax credit allowed under clause (ii) of the first proviso to section 54(3). Notifications GST - States Fri, 23 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147552