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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Input tax credit (ITC) - Post purchase discount - The Applicant ...


Input Tax Credit Claim Limited to Post-Discount Invoice Value, Not Original Price.

March 18, 2019

Case Laws     GST     AAR

Input tax credit (ITC) - Post purchase discount - The Applicant can avail Input Tax Credit only to the extent of the invoice value less the discounts.

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