If the selling price is lesser that cost price due to Credit notes. Credit notes are issued without GST component by the seller

If the selling price is lesser that cost price due to Credit notes. Credit notes are issued without GST component by the seller
Query (Issue) Started By: – chetan jhaver Dated:- 9-10-2017 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
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GST
under below scenario . what is the right way of being tax compliant.
PURCHASE PRICE AS PER INVOICE
basic
1260
input gst ( cgst + sgst )
352.8
(a)
TOTAL PRICE WITH GST
1613
(b)
CREDIT NOTES PERTAINING TO PURCHASE
cd @ 3%
48.39
quarterly discount @ rs. 20 per fan
20
quarterly growth discount ( variable )
18.9
annual growth discount ( variable )
18.9
free fan scheme . on 48 fans 1 fan free
33
total discounts on product
139.19
(c)
Actual purchase cost

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