Secondary DISCOUNTS

what is the meaning of secondary discounts
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Quick Summary
Secondary discounts are price reductions offered after a sale has been completed. In the context of GST, these discounts are generally not included in the value of supply, provided they meet specific conditions outlined in the CGST Act. The taxability of such discounts often depends on whether they were agreed upon beforehand.

Secondary discounts are generally offered after the sale by way of reducing the price product. For Eg. Mr A supplies 10000 packets of biscuits to Mr B at rs 10/- per packets. Afterwards Mr A revalue it at 9/ per packet . Subsequently Mr. A issue the note to Mr B for Rs.1 per packets.
In GST such discount are not included in value of supply as it does not satisfied the condition laid in clause (b) of sub section (3) of Section 15 of CGST Act .

Can refer Circular 92/11/2019 GST

Secondary discounts are those which are given after sale has concluded.

It's taxable?
But gst is levied on such discount,which discount couut as earnings of buyer as per invoice.

Taxability will depend whether such discounts were previously agreed upon.

Refer section 15

Additional discount not allowed.

As already replied , no gst is attracts in such discount as did not statisfy the condition in section 15 cgst act

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