Sir, Can u clear me the below noted section,
Section 15 (3) (b) (ii) of CGST Act, 2017,
The value of the supply shall not include any discount which is given––
(b) after the supply has been effected, if—
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply
CAclubindia
