https://www.taxtmi.com/acts?id=27608 Suppliers may issue credit notes when an invoice overstates 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 following the financial year or the relevant annual return, and tax liability adjusted as prescribed, except where tax incidence was passed to another person. Suppliers must issue debit notes, including supplementary invoices, when an invoice understates value or tax; debit notes must be declared in the return for the month of issue and the tax liability adjusted as prescribed. en-us Sat, 24 Jun 2017 13:33:57 +0530 Tue, 27 Jun 2017 15:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27608 Suppliers may issue credit notes when an invoice overstates 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 following the financial year or the relevant annual return, and tax liability adjusted as prescribed, except where tax incidence was passed to another person. Suppliers must issue debit notes, including supplementary invoices, when an invoice understates value or tax; debit notes must be declared in the return for the month of issue and the tax liability adjusted as prescribed. Act-Rules GST - States Sat, 24 Jun 2017 13:33:57 +0530 https://www.taxtmi.com/acts?id=27608