Issuing vouchers/ coupon to buy goods/ services in future will attract GST?

Question: 

A store issues a voucher of INR 100 on every INR 10,000 purchase, how the GST would be applied on issuing such voucher?

Suggested approach:

Refer Sec 2 (118) “voucher” means an instrument where there is an obligation to accept it as
consideration or part consideration for a supply of goods or services or both and
where the goods or services or both to be supplied or the identities of their potential
suppliers are either indicated on the instrument itself or in related documentation,
including the terms and conditions of use of such instrument"

Refer Sec 12(4) " In case of supply of vouchers by a supplier, the time of supply shall be—
(a) the date of issue of voucher, if the supply is identifiable at that point; or
(b) the date of redemption of voucher, in all other cases"

Refer rule 32 (6) " The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the moneyvalue of the goods or services or both redeemable against such token, voucher, coupon, or stamp"

Hence, the suggested solution will follow covering different scenarios -

1- When the Voucher on INR 100 has specific supply of goods/ services which can be used against this amount then time of supply would be the date of issue of the voucher as per sec 12(4) (a) and INR  100 would be the value of such supply as per rule 32(6),

2- When there is no specific supply identifiable at the time of issuing this voucher (all possible situations or scenarios other than 12(4) (a) above) then whenever the voucher would be redeemed would be the time of supply as per sec 12(4) (b) and INR  100 would be the value of such supply as per rule 32(6),

3- In case there is a situation where a voucher can be used/ redeemed more than its value mentioned on such voucher then the taxable supplies would be the all values of goods/ services that are being supplied against this voucher,

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