TAX LIABILITY ON PERQUISITES OR BENIFITS RECEIVED FROM SUPPLIER. - Goods and Services Tax - GST

Respected Experts, A taxpayer is a reseller of mobile sets and received benefits from suppliers on which TDS has been deducted u/s 194R of Income Tax Act and reflecting under 26AS and credited the amount in his Profit Loss Account. This is also to be noted that maximum of that amount was distributed to his debtors and the amount was debited in his Profit Loss Account. Is there any tax liability under GST on above scenario..???