MCQOPTIONS
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| 1. |
Discount given after the supply is deducted from the value of taxable supply, if – |
| A. | such discount is given as per the agreement entered into at/or before the supply |
| B. | such discount is linked to the relevant invoices |
| C. | proportionate input tax credit is reversed by the recipient of supply |
| D. | all of the above |
| Answer» E. | |