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. | |