https://www.taxtmi.com/acts?id=25484 Section 34 allows registered suppliers to issue credit notes when an invoice overstates tax or value, goods are returned, or supplies are deficient, and requires declaration of such credit notes in the return for the month of issue but not later than the September following the financial year or on furnishing the annual return, with tax adjusted as prescribed and a proviso preventing reduction of output tax if tax incidence has been passed on. It also requires issuance and monthly declaration of debit notes where invoices understate tax or value, and defines a debit note to include a supplementary invoice. en-us Mon, 12 Jun 2017 11:09:17 +0530 Wed, 28 Jun 2017 13:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25484 Section 34 allows registered suppliers to issue credit notes when an invoice overstates tax or value, goods are returned, or supplies are deficient, and requires declaration of such credit notes in the return for the month of issue but not later than the September following the financial year or on furnishing the annual return, with tax adjusted as prescribed and a proviso preventing reduction of output tax if tax incidence has been passed on. It also requires issuance and monthly declaration of debit notes where invoices understate tax or value, and defines a debit note to include a supplementary invoice. Act-Rules GST - States Mon, 12 Jun 2017 11:09:17 +0530 https://www.taxtmi.com/acts?id=25484