GSTGST FAQs Q 132. Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value? By Prashant Thakur - 09/15/2016 0 1069 Facebook Twitter Pinterest WhatsApp Ans. No, provided it is allowed in the course of normal trade practice and has been duly recorded in the invoice. [ As per FAQ on GST published by NACEN ] 211… This content is for annual members only.Log In Register