Post-supply discounts affect taxable value and require recipient ITC reversal when statutory conditions under Section 15 are satisfied.
Credit and debit notes adjust taxable value and tax on prior invoices and must be recorded in GSTR-1 with exact reference to original invoices. Pre-supply discounts stated on the invoice reduce taxable value; post-supply discounts reduce supplier output tax only if the discount is pre-agreed, linked to specified invoices, and the recipient reverses the attributable input tax credit. Incentives and commissions are distinct from discounts and, when they constitute consideration for services, should be invoiced and subjected to GST. (AI Summary)

Prosecution for wilful service tax evasion expands criminal liability and enhances enforcement powers and penalties.
Section 89 criminalises wilful service tax evasion via specified acts: material non issuance of invoices, availment and utilization of CENVAT credit without actual receipt, maintenance or supply of materially false books or information, and non payment of collected tax where amounts were shown and received and the statutory deposit period has lapsed. The assessee bears the burden to disprove mens rea; corporate officers may be prosecuted unless they establish lack of knowledge or due diligence. Compounding and Settlement Commission procedures permit immunity on prescribed terms, while amendments differentiate cognizable status, enhance arrest and search powers, and increase penalties for serious or repeat offences. (AI Summary)