deepak jain (agra) (28 Points)
18 March 2019
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 18 March 2019
As per section 15 (3) of the CGST act 2017 , value of the supply shall not include any discount , which is given before or at time of supply .
for example
Value of supply 100
Discount 20
Total 80
You should charge GST on Rs 80/-
CAclubindia
