ITC reversal on post purchase discount by supplier of goods or services

In re MRF Limited (GST AAAR Tamilnadu)

The order issued by the original authority for advance ruling is set aside. The appellant can avail Input tax credit of the full GST charged on the undiscounted supply invoice of goods/services by their suppliers. A proportionate reversal of the credit is not required to be done by them in case of a post purchase discount given by the supplier to them through the C2FO platform, in the circumstances mentioned by the appellant. This is subject to their fulfilling the

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