GST obligation on reward points received.

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....ST obligation on reward points received.<br> Query (Issue) Started By: - Nikhil Kamble Dated:- 9-7-2026 Last Reply Date:- 19-7-2026 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>One of the Company has a entry in 26AS which reflects one of the oil companies has deducted TDS u/s 194R of Income Tax Act (Reward points if you use your fuel card above specific limit. Is GST applicable on the s....

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....ame and how to treat it in GST return. Reply By KASTURI SETHI: The Reply: Such reward points can be termed as incentive which is equal to discount. Not taxable. For more information on this issue see Board&#39;s Circular No. 251/08/2025-GST dated 12.09.2025. Reply By Sadanand Bulbule: The Reply: While welcoming reply of Sir, I add the following: The receipt of reward points on achievi....

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....ng the prescribed fuel card usage threshold, notwithstanding deduction of TDS under Section 194R of the Income-tax Act, does not by itself constitute a taxable supply under the GST law. So in the absence of any independent obligation to provide a service to the oil company, it is not liable to GST or reportable as an outward supply in GST return Reply By KASTURI SETHI: The Reply: Dear Sir, ....

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.... Thank you very much for providing finishing touch. Reply By Shilpi Jain: The Reply: Being in the nature of discount, no GST liability. One should note that any inflow of money or every entry in 26AS should not be regarded as a taxable income more so in the absence of a supply. Reply By KASTURI SETHI: The Reply: Form 26AS cannot be sole basis for SCN----------Allahabad High Court in th....

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....e case of Nimeshbhai Gunvantbhai Patel reported as 2024 (11) TMI 669 - GUJARAT HIGH COURT. Order dated 22.10.2024.<br> Discussion Forum - Knowledge Sharing ....