Centre eases GST rules for post-sales discounts, no prior agreement needed from November 1

Oct 27, 2026

Synopsis
The Centre eases GST rules on post-sales discounts from November 1, no longer requiring a prior agreement, which is expected to help FMCG and pharma companies and retailers.

The Centre eased GST rules for post-sales discounts, removing the requirement for such discounts to be backed by an agreement entered into before or at the time of supply.

The change will be effective November 1, the CBIC said in a notification issued on Tuesday. The relaxation is expected to benefit FMCG and pharma companies and retailers.

[The Economic Times]