Cash discount

Aa per my view.,

No... Gst not applicable...

Any notification for this?

Notification...?!

Dept can't Give notifications for every points in the law / rule.

better to Refer sec 15(3) of CGST act.

If discount given before supply then discount is considered while calculating Gst.
If discount given after supply them we have to see the condition's satisfied or not.
The condition's are
1. Discount is mentioned in invoice
2. Itc reversal on such good's
3. Relevant documents are there.
If the above conditions are satisfied then discount is considered while calculating Gst.

Better to understand "CASH DISCOUNT".

ANY discount shall be reduced from the value of supply SEC 15 (3) 

any discount provided before or at the time of supply then reduced 

and discount after time of supply also reduced from value of supply subject to conditions . 

 

GST shall be calculated on cash discount because Generally auch discount shall be give only and only after supply. so gst shall levied up on them

Plz refer Section 15(3):
If any agreement is done for such discount at or before supply & discount can be linked to relevant invoices , then yes GST is applicable.