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Discounts under GST

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Dear sir,
Please explain the discount concept under GST.
many of the parties deducts GST on discount and some not so 8 am confused. please explain in detail.
Replies (4)
Discount if exists on the product/services due to any offer or any other then GST on value less discount.
if discount is not normal then GST on the amount including the discount provided.
sir, if I m a manufacturer then how decide the criteria is it normal or abnormal. is it depends upon company policy or any rule for discount to declare the criteria.

Read these two circulars. It will give you some clarity.

https://cbic-gst.gov.in/pdf/circular-cgst-92.pdf

https://cbic-gst.gov.in/pdf/circular-cgst-105.pdf

thanks you Sir very much


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