https://www.taxtmi.com/article/detailed?id=7114 Under the model GST law, credit notes correct overstated taxable value or tax and may not be issued if tax and interest have been passed to the recipient; debit notes correct understated taxable value or tax. Both instruments must contain prescribed particulars and must be issued on or before the thirtieth day of September following the end of the financial year of the supply or by the date of filing the relevant annual return, whichever is earlier. en-us Fri, 09 Dec 2016 10:18:02 +0530 Fri, 09 Dec 2016 10:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7114 Under the model GST law, credit notes correct overstated taxable value or tax and may not be issued if tax and interest have been passed to the recipient; debit notes correct understated taxable value or tax. Both instruments must contain prescribed particulars and must be issued on or before the thirtieth day of September following the end of the financial year of the supply or by the date of filing the relevant annual return, whichever is earlier. Articles Goods and Services Tax - GST Fri, 09 Dec 2016 10:18:02 +0530 https://www.taxtmi.com/article/detailed?id=7114