https://www.taxtmi.com/acts?id=25797 Credit notes allow a supplier to reduce declared taxable value or tax where an issued tax invoice overstated value or tax, goods are returned, or supplies are deficient; such credit notes must be declared in the return for the month of issue but not later than the September after the financial year of supply or the relevant annual return, and tax adjusted as prescribed, except where tax incidence and interest have been passed to another person. Debit notes (including supplementary invoices) must be issued where an invoice understated value or tax and declared in the month of issuance with prescribed adjustments. en-us Sat, 17 Jun 2017 11:25:20 +0530 Fri, 28 Jul 2017 15:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25797 Credit notes allow a supplier to reduce declared taxable value or tax where an issued tax invoice overstated value or tax, goods are returned, or supplies are deficient; such credit notes must be declared in the return for the month of issue but not later than the September after the financial year of supply or the relevant annual return, and tax adjusted as prescribed, except where tax incidence and interest have been passed to another person. Debit notes (including supplementary invoices) must be issued where an invoice understated value or tax and declared in the month of issuance with prescribed adjustments. Act-Rules GST - States Sat, 17 Jun 2017 11:25:20 +0530 https://www.taxtmi.com/acts?id=25797