raising an invoice instead of supplier issue credit note under gst

[Abhijeet Mane]

The supplier has billed for goods supplied, and subsequently provided a discount for prompt payment (the discount conditions are outlined in the agreement).

Whether the receiver can raise a invoice to the supplier to claim the benefit of said discount, rather than the supplier issuing a Cr. note. If yes what type of service should the supplier indicate on invoice?

AI Summary

Supplier credit note allows GST adjustment; recipient cannot issue GST credit, financial credit note is alternative.
The supplier is the proper issuer of GST credit or debit notes; recipient-issued documents have no GST effect and are only accounting records. Supplier may issue a GST credit note to adjust output tax and require recipient to reverse ITC, or issue a financial credit note omitting GST which leaves tax liabilities and ITC unaffected.