https://www.taxtmi.com/acts?id=29430 Section 34 requires suppliers to issue credit notes when an invoice overstates taxable value or tax, goods are returned, or supplies are deficient, and to declare such credit notes in the return for the month of issuance or by the following September/annual return deadline; reductions in output tax are barred if tax incidence and interest were passed to another person. It requires suppliers to issue debit notes where an invoice understates taxable value or tax, declare them in the return for the month of issuance, and adjust tax liability; "debit note" includes a supplementary invoice. en-us Tue, 04 Jul 2017 15:05:48 +0530 Thu, 27 Jul 2017 17:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29430 Section 34 requires suppliers to issue credit notes when an invoice overstates taxable value or tax, goods are returned, or supplies are deficient, and to declare such credit notes in the return for the month of issuance or by the following September/annual return deadline; reductions in output tax are barred if tax incidence and interest were passed to another person. It requires suppliers to issue debit notes where an invoice understates taxable value or tax, declare them in the return for the month of issuance, and adjust tax liability; "debit note" includes a supplementary invoice. Act-Rules GST - States Tue, 04 Jul 2017 15:05:48 +0530 https://www.taxtmi.com/acts?id=29430