No GST on cash discount for early payments by dealer, rules M.P. AAR

This ruling is contrary to the verdict of Kerala AAR Incentive for early cash payment by the dealer will not attract GST ruled the Madhya Pradesh’s Authority for Advance Ruling (AAR) as technically, such issue comes under the category of secondary or post-sales discount This is contrary to earlier rulings by Kerala AAR. In the present matter, the applicant, Rajesh Gupta (Proprietor of M/S Mahaveer…