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Maroc - Times of India - Business - 28/Jun 04:25
GST: Post-sale discounts under lens
Under new GST guidelines, suppliers giving post-sale discounts via credit notes must obtain customer undertakings or CA certificates confirming the reversal of the Input Tax Credit (ITC) on the discount. This ensures compliance and auditing proof, addressing the lack of a mechanism to track ITC reversals on such discounts.
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