Section 15(3)(b) in The Arunachal Pradesh Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 15(3)] [Section 15] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 15(3)(b) in The Arunachal Pradesh Goods and Services Tax Act, 2017

(b)after the supply has been effected, if-

(i)such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and

(ii)input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.

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State of Arunachal Pradesh - Subsection

Section 15(3)(b) in The Arunachal Pradesh Goods and Services Tax Act, 2017