Discount given after the supply is deducted from the value of supply, if:
A. Such discount is given as per the agreement entered into at/or be-fore the supply
B. Such discount is linked to the relevant invoices
C. Proportionate input tax credit is reversed by the recipient of supply
D. All of the above
Answer:D
Discount given after the supply is deducted from the value of supply, if:
A. Such discount is given as per the agreement entered into at/or be-fore the supply B. Such discount is linked to the relevant invoices C. Proportionate input tax credit is reversed by the recipient of supply D. All of the above