section 34(2)

As per the provison supplier is not allowed to pass on such benefit , as he will not get reduction in his output liability.

However for example u can take example of exports with igst, if such supplier had taken igst amount from the receipient which he was not supposed to do so , it will be amount to passing on such incidence of tax...

but it is very common practice to collect both 'amount of goods + amount of gst' from the recipient, then it means it always will be amount to passing on such incidence of tax...

it means if you have issued a credit note to any person then if the same is accepted by him then your tax liability will be reduced only when he also reverse his input tax credit which has already been claimed by him before accepting the credit note.

thanks for the resolution, great help