{"id":1140,"date":"2016-09-22T16:07:23","date_gmt":"2016-09-22T10:37:23","guid":{"rendered":""},"modified":"2016-09-22T16:07:23","modified_gmt":"2016-09-22T10:37:23","slug":"whether-post-supply-discounts-or-incentives-are-to-be-included-in-the-transaction-value","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1140","title":{"rendered":"Whether post-supply discounts or incentives are to be included in the transaction value?"},"content":{"rendered":"<p>Whether post-supply discounts or incentives are to be included in the transaction value?<br \/>Question 8<br \/>Bill  <br \/>Valuation in GST<br \/>FAQ on GST dated 21.9.2016 based on Draft Model GST<br \/>Q 8. Whether post-supply discounts or incentives are to be included in the transaction value?<br \/>\nAns. Yes. Unless the post-supply discount is established as per the agreement and is known at or before the time of supply and specifically linked to relevant invoice.<br \/>\n &#8211;<br \/>Statute, statutory provisions legislati<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22289\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Whether post-supply discounts or incentives are to be included in the transaction value?Question 8Bill Valuation in GSTFAQ on GST dated 21.9.2016 based on Draft Model GSTQ 8. Whether post-supply discounts or incentives are to be included in the transaction value? Ans. Yes. Unless the post-supply discount is established as per the agreement and is known &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1140\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Whether post-supply discounts or incentives are to be included in the transaction value?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1140","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1140","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1140"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1140\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}