Advance Ruling cannot be provided in the absence of necessary and requisite details
Last updated: 14 August 2021
Court :
Kerala Authority for Advance Ruling (KAAR)
Brief :
The Hon’ble Kerala Authority for Advance Ruling ('AAR')noted from the facts submitted by the Applicant, it is seen that the discount received through credit note is a post supply discount. The applicant has not disclosed whether the discount is established through an agreement at or before the time of supply. Neither has the Applicant mentioned any details pertaining to the agreement nor the credit note in question.
Citation :
Advance Ruling No. KER/123/2021 dated May 31, 2021
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Bimal Jain
Published in GST
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