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of <h1>Section 34 Orissa GST Act: Guidelines on Credit & Debit Notes for Tax Invoices, Return Deadlines, and Compliance.</h1> Section 34 of the Orissa Goods and Services Tax Act, 2017, addresses credit and debit notes in relation to tax invoices. If a tax invoice overstates the taxable value or tax, or if goods are returned or found deficient, the supplier may issue a credit note to the recipient. The credit note must be declared in the supplier's return by September following the financial year of the supply, or by the annual return date, whichever is earlier. Conversely, if a tax invoice understates the taxable value or tax, a debit note must be issued and declared in the relevant return. A debit note includes a supplementary invoice.
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