https://www.taxtmi.com/acts?id=26830 Where a tax invoice overstates or understates taxable value or tax, or where goods are returned or found deficient, the supplier must issue a credit note or debit note as appropriate with prescribed particulars; such notes must be declared in the supplier's return for the month of issue (or by the relevant annual return deadline for credit notes) and the tax liability adjusted in the prescribed manner, subject to the proviso preventing output tax reduction when tax incidence and interest have been passed to another person. en-us Thu, 22 Jun 2017 10:16:26 +0530 Fri, 30 Jun 2017 14:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26830 Where a tax invoice overstates or understates taxable value or tax, or where goods are returned or found deficient, the supplier must issue a credit note or debit note as appropriate with prescribed particulars; such notes must be declared in the supplier's return for the month of issue (or by the relevant annual return deadline for credit notes) and the tax liability adjusted in the prescribed manner, subject to the proviso preventing output tax reduction when tax incidence and interest have been passed to another person. Act-Rules GST - States Thu, 22 Jun 2017 10:16:26 +0530 https://www.taxtmi.com/acts?id=26830