{"id":2796,"date":"2017-04-03T14:59:12","date_gmt":"2017-04-03T09:29:12","guid":{"rendered":""},"modified":"2017-04-03T14:59:12","modified_gmt":"2017-04-03T09:29:12","slug":"whether-pre-supply-discounts-allowed-before-or-at-the-time-of-supply-are-includible-in-the-transaction-value","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=2796","title":{"rendered":"Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?"},"content":{"rendered":"<p>Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?<br \/>Question 8<br \/>Bill  <br \/>Valuation in GST<br \/>Faq On GST (2nd Edition) Dated 31.3.2017<br \/>Q 8. Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?<br \/>\nAns. No, provided it is allowed in the course of normal trade practice and has been duly recorded in the invoice.<br \/>\n &#8211;<br \/>Statute, statutory provisions legislation, law, enactment, Ac<\/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=24400\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?Question 8Bill Valuation in GSTFaq On GST (2nd Edition) Dated 31.3.2017Q 8. Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value? Ans. No, provided it is allowed in the course of &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=2796\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Whether pre-supply discounts allowed before or at the time of supply are includible 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-2796","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2796","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=2796"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2796\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}