turnover discount treatment under Gst act

XYZ, a goods manufacturer and suplier company has made an agreement with a distributor to provide cash discount (post-sales) if distributor paid before due dates as mutually decided by both. Thereafter, Credit note is issued by suplier for this cash discount. My question is that do distributor needs to pay any gst on such credit note issued against turnover and if not, do they need to be mentioned in GST returns?

 

In put tax claimed by the distributor has to be reversed.

ITC should be revesred only if the supplier want to deduct Discount from taxable vale ( As per Section 15(3) (b) ii ) ?

Otherwise,if supplier don't want to show lower taxable value ,ITC need not be reversed ?