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of <h1>Issuing Credit and Debit Notes Under Section 34 of Delhi GST Act 2017: Key Guidelines and Timelines</h1> Section 34 of the Delhi Goods and Services Tax Act, 2017, addresses the issuance of credit and debit notes. 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 with prescribed details. The credit note must be declared in the return for the issuance month, no later than September of the following financial year, with tax adjustments as prescribed. Conversely, if a tax invoice understates the taxable value or tax, a debit note should be issued and declared similarly, with necessary tax adjustments. A debit note includes a supplementary invoice.
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