https://www.taxtmi.com/acts?id=28670 Suppliers may issue credit notes where a tax invoice overstates taxable value or tax, goods are returned, or supplies are deficient; credit notes must be declared in the return for the month of issue but not later than the September following the end of the financial year in which the supply was made or on furnishing the relevant annual return, and tax liability shall be adjusted as prescribed, provided output tax reduction is disallowed if tax incidence and interest have been passed to another person; suppliers must issue debit notes where invoices understate tax and declare them in the return for the month of issue, with debit note including supplementary invoices. en-us Fri, 30 Jun 2017 14:53:51 +0530 Wed, 19 Jul 2017 12:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28670 Suppliers may issue credit notes where a tax invoice overstates taxable value or tax, goods are returned, or supplies are deficient; credit notes must be declared in the return for the month of issue but not later than the September following the end of the financial year in which the supply was made or on furnishing the relevant annual return, and tax liability shall be adjusted as prescribed, provided output tax reduction is disallowed if tax incidence and interest have been passed to another person; suppliers must issue debit notes where invoices understate tax and declare them in the return for the month of issue, with debit note including supplementary invoices. Act-Rules GST - States Fri, 30 Jun 2017 14:53:51 +0530 https://www.taxtmi.com/acts?id=28670