Clarification on post-sales discounts and secondary discounts
In pursuance of the recommendations of the 56th GST Council Meeting held at New Delhi on 03 September 2025, the Government vide Circular No 251/08/2025 – GST dated 12 September 2025 (‘the Circular’) has clarified various issues pertaining to the treatment of secondary or post-sales discount. The same has been summarized and explained below.
