https://www.taxtmi.com/acts?id=27756 Section 34 permits suppliers to issue credit notes where invoices overstate taxable value or tax, goods are returned, or supplies are deficient; such credit notes must be declared in the return for the month issued but no later than the September following the financial year of supply or upon filing the annual return, and adjustments are made as prescribed except where tax and interest have been passed to another person. Where invoices understate taxable value or tax, suppliers must issue debit notes (including supplementary invoices) and declare them in the return for the month of issue with prescribed adjustments to tax liability. en-us Mon, 26 Jun 2017 12:36:20 +0530 Tue, 27 Jun 2017 11:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27756 Section 34 permits suppliers to issue credit notes where invoices overstate taxable value or tax, goods are returned, or supplies are deficient; such credit notes must be declared in the return for the month issued but no later than the September following the financial year of supply or upon filing the annual return, and adjustments are made as prescribed except where tax and interest have been passed to another person. Where invoices understate taxable value or tax, suppliers must issue debit notes (including supplementary invoices) and declare them in the return for the month of issue with prescribed adjustments to tax liability. Act-Rules GST - States Mon, 26 Jun 2017 12:36:20 +0530 https://www.taxtmi.com/acts?id=27756