TaxTMI 
TaxTMI 
Sir, my question is Credit note belong to 2020-21 shown in books of accounts in 2020-21 but mentioned in GSTR-1 and GSTR-3B return in August-2021.
Where to show such credit notes in GSTR-9 annual return ?
Credit notes in GSTR-9
31 Dec 2021 
2 Replies 
3494 Views Asked by
Credit note treatment in GST: disclose credit notes in the annual return of the year they are issued, despite later periodic filings.
Adjustments from credit or debit notes are to be disclosed in the annual return for the year in which the credit note is dated; where law allows late inclusion up to the periodic return filing deadline for a prior year, such credit notes must be reported in that prior year's annual return even if reported later in periodic returns. (AI Summary)
Adjustments from credit or debit notes are to be disclosed in the annual return for the year in which the credit note is dated; where law allows late inclusion up to the periodic return filing deadline for a prior year, such credit notes must be reported in that prior year's annual return even if reported later in periodic returns. (AI Summary)