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CBIC Circular 251/08/2025: Landmark Clarity on GST Treatment of Post-Sale (Secondary) Discounts - With Practical Examples

Post-sale discounts-year-end schemes, turnover rebates, "corporate employee" price support, co-branding payouts-have been litigation magnets since GST began. CBIC's Circular No. 251/08/2025-GST dated 12 September 2025 settles three core questions: ITC reversal on financial/commercial credit notes, whether manufacturer-to-dealer discounts are "inducement/consideration" for the dealer's sale to the end customer,....... Read More