https://www.taxtmi.com/acts?id=30377 Suppliers may issue credit notes where taxable value or tax charged exceeds the correct amount, 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 end or the annual return filing, and tax liability adjusted as prescribed, provided no reduction is allowed if tax incidence was passed to another. Suppliers must issue debit notes where invoices understate value or tax, declare them in the return for the month of issue, and adjust tax liability; "debit note" includes a supplementary invoice. en-us Mon, 10 Jul 2017 14:48:33 +0530 Fri, 18 Aug 2017 16:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30377 Suppliers may issue credit notes where taxable value or tax charged exceeds the correct amount, 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 end or the annual return filing, and tax liability adjusted as prescribed, provided no reduction is allowed if tax incidence was passed to another. Suppliers must issue debit notes where invoices understate value or tax, declare them in the return for the month of issue, and adjust tax liability; "debit note" includes a supplementary invoice. Act-Rules GST - States Mon, 10 Jul 2017 14:48:33 +0530 https://www.taxtmi.com/acts?id=30377