By Rajeev Dimri and Siddharth Tandon With the advent of the GST regime in India in 2017, indirect taxes have become a part of all critical discussions in board rooms for India Inc. Since then, frequent amendments in the GST law and upgrades in IT infrastructure have been two constant features of the new regime. Nonetheless, various facets of the GST law still require clarity for enabling the ease of doing business. One such aspect which has been a constant topic of discussion, is the tax treatment of post-supply discounts offered by suppliers and eligibility to claim input tax credit (ITC) ...
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