Entities Can Claim Full ITC on GST from Undiscounted Invoices if Not Reversed or Reimbursed by Suppliers.

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Full Text of the Document

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....Input tax credit - impact of post purchase discount - can avail the ITC of the full GST charged on the undiscounted supply invoice of goods/ services by their suppliers if the GST paid by them for the said goods/ service is not reversed or reimbursed/ re-credited etc to them in any manner by the supplier or on his behalf, after the credit has been availed - no proportionate reversal....