GST ITC New Rules for Post Sale Discount| Circular 212| How to check buyer reversed ITC on discount

Описание: In GST in case of Post sale discount it is mandatory condition that buyer/recipient/customer reveres Input Tax Credit on the discount, but till date there is no mechanism on GST portal through which supplier or GST officers can check this, so recently on 26th June 2024 CBIC issued a circular
212 and give solution for this issue

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