TaxTMI 
TaxTMI 
Credit note for adjustment of GST tax liability for supplies made in FY 2017-18 what was the last date for issue of credit note for adjustment of tax liability was it 30th september 2018 or 31st march 2019
Credit note last date
23 May 2019 
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Credit note issuance deadline: earlier of post year statutory cut off or actual annual return filing determines GST adjustment.
Issuance of a credit note for adjusting GST on supplies made in a financial year must be declared in the return for the month it is issued but not later than the September following that financial year or the date of furnishing the relevant annual return, whichever is earlier. Where the statutory annual return filing date is extended, practitioners differ on whether the extended deadline moves the comparator or whether the original September cut off governs; practical reconciliation and portal reporting constraints affect implementation. (AI Summary)
Issuance of a credit note for adjusting GST on supplies made in a financial year must be declared in the return for the month it is issued but not later than the September following that financial year or the date of furnishing the relevant annual return, whichever is earlier. Where the statutory annual return filing date is extended, practitioners differ on whether the extended deadline moves the comparator or whether the original September cut off governs; practical reconciliation and portal reporting constraints affect implementation. (AI Summary)