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Clarification on various doubts related to treatment of secondary or post- sale discount under GST

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....lhi SGST<br>GST - States<br>GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 (POLICY & RESEARCH BRANCH) File No: D....

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.... the said circular issued by the CBIC is being made applicable, mutatis mutandis, in implementation of the DGST Act, 2017. Copy of the referred CBIC circular is attached herewith. This Circular is ....