{"id":818,"date":"2019-07-12T13:39:24","date_gmt":"2019-07-12T13:39:24","guid":{"rendered":"http:\/\/dahotreca.com.com\/?p=818"},"modified":"2019-07-12T13:39:24","modified_gmt":"2019-07-12T13:39:24","slug":"clarification-on-various-doubts-related-to-treatment-of-secondary-or-post-sales-discounts-under-gst-reg","status":"publish","type":"post","link":"https:\/\/dahotreca.com\/?p=818","title":{"rendered":"Clarification on various doubts related to treatment of secondary or post-sales discounts under GST &#8211; reg."},"content":{"rendered":"\n<p>\n\nCircular No. 92\/11\/2019-GST dated 7th March, 2019 was issued providing\nclarification on various doubts related to treatment of sales promotion schemes under GST.\nPost issuance of the said Circular various representations have been received from the trade\nand industry seeking clarifications in respect of tax treatment in cases of secondary discounts\nor post sales discount. The matter has been examined in order to ensure uniformity in the\nimplementation of the law across the field formations, the Board, in exercise of its powers\nconferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereinafter\nreferred to as \u201cthe CGST Act\u201d) clarifies the issues in succeeding paragraphs\n\n<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/dahotreca.com\/wp-content\/uploads\/2019\/07\/Circular.pdf\">Circular<\/a><a href=\"https:\/\/dahotreca.com\/wp-content\/uploads\/2019\/07\/Circular.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Circular No. 92\/11\/2019-GST dated 7th March, 2019 was issued providing clarification on various doubts related to treatment of sales promotion schemes under GST. Post issuance of the said Circular various representations have been received from the trade and industry seeking clarifications in respect of tax treatment in cases of secondary discounts or post sales discount. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[20,19,18],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"User Collaborator","author_link":"https:\/\/dahotreca.com\/?author=3"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/dahotreca.com\/?cat=8\" rel=\"category\">Indirect Taxation<\/a>","rttpg_excerpt":"Circular No. 92\/11\/2019-GST dated 7th March, 2019 was issued providing clarification on various doubts related to treatment of sales promotion schemes under GST. Post issuance of the said Circular various representations have been received from the trade and industry seeking clarifications in respect of tax treatment in cases of secondary discounts or post sales discount.&hellip;","_links":{"self":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts\/818"}],"collection":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=818"}],"version-history":[{"count":1,"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts\/818\/revisions"}],"predecessor-version":[{"id":820,"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts\/818\/revisions\/820"}],"wp:attachment":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}