https://www.taxtmi.com/acts?id=30204 Credit notes may be issued where a tax invoice overstated value or tax, goods are returned, or supplies are deficient; suppliers must declare such credit notes in the return for the month of issue but no later than the September following the end of the financial year of the supply or the relevant annual return, and tax liability is adjusted as prescribed, provided no reduction is allowed if tax and interest were passed on. Debit notes must be issued where a tax invoice understated value or tax, declared in the return for the month of issue, with prescribed adjustment; "debit note" includes a supplementary invoice. en-us Sat, 08 Jul 2017 18:06:28 +0530 Tue, 18 Jul 2017 13:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30204 Credit notes may be issued where a tax invoice overstated value or tax, goods are returned, or supplies are deficient; suppliers must declare such credit notes in the return for the month of issue but no later than the September following the end of the financial year of the supply or the relevant annual return, and tax liability is adjusted as prescribed, provided no reduction is allowed if tax and interest were passed on. Debit notes must be issued where a tax invoice understated value or tax, declared in the return for the month of issue, with prescribed adjustment; "debit note" includes a supplementary invoice. Act-Rules GST - States Sat, 08 Jul 2017 18:06:28 +0530 https://www.taxtmi.com/acts?id=30204