Gst sec 34(2)

Dheladiya I&T (9 Points)

22 June 2018  

Hello

I do not understand the below mentioned proviso of section 34 (2) 

" Provided that no reduction in output tax liability of supplier shall be permitted, if the incidence of tax and interest on such supply has been passed on to any other person"

What is the meaning of incidence of tax and interest on such supply?