Goods and Services Tax – Started By: – satbir singhwahi – Dated:- 9-9-2017 Last Replied Date:- 11-9-2017 – SirOn realisation of sales, cash discount is given to customers. Whether GST is applicable on discount as expence. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 15 (2) of CGST Act, 2017 The value of the supply shall not include any discount which is given- (a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in r
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